9911796707
TMI Blog2025 (2) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Assessee.
Therefore, the Department of Revenue cannot take shelter under the provision of Section 292BB. Thus, AO committed grave error in issuing notice u/s 143(2) in the name of deceased Assessee and also committed error in framing the assessment based on the said defective notice. Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessee participated in the assessment proceedings and the Department has quantified the proper tax payable by the Assessee, therefore, now the legal representative of the Assessee cannot question the same on technicalities. Further submitted that since the legal representative of the Assessee has participated and co-operated in the assessment proceedings the notice issued by the A.O. shall be deemed to be valid as contemplated u/s 292BB of the Act. The Ld. Departmental Representative relying on the orders of the Lower Authorities, sought for dismissal of the Additional Grounds filed by the Assessee. 6. We have heard both the parties on the additional Grounds of appeal and perused the material available on record. The questions arise for consideration as to whether the notice issued by the A.O. u/s 143(2) of the Act against the dead person is a valid notice and whether the assessment proceedings initiated pursuant to the notice issued u/s 143(2) of the Act against the dead person is valid nor not. 7. It is not in dispute that the Assessee Smt. Dayawanti Devi died on 09/01/2007 and the notice u/s 143(2) of the Act has been issued on 26/10/2007 addressing to the Assessee Smt. Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax v. Maruti Suzuki India Limited (supra) the Supreme Court was dealing with Section 170 of the Act, 1961 (succession to business otherwise than on death) wherein notice under Section 143(2) of the Act, 1961 was issued to non-existing company. In that case, Department by very nature of transaction was aware about the amalgamation. However, the said judgment nowhere states that there is an obligation upon the legal representative to inform the Income Tax Department about the death of the assessee or to surrender the PAN of the deceased assessee. The relevant portion of the said judgment is reproduced hereinbelow:- "35. In this case, the notice under Section 143(2) under which jurisdiction was assumed by the assessing officer was issued to a non-existent company. The assessment order was issued against the amalgamating company. This is a substantive illegality and not a procedural violation of the nature adverted to in Section 292B. xxxx xxxx xxxx xxxx 39. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Skylight Hospitality (supra) had been cited by the revenue. IN RAJENDER KUMAR SEHGAL (SUPRA) A COORDINATE BENCH OF THIS COURT HAS HELD THAT SECTION 292BB OF THE ACT, 1961 IS APPLICABLE TO AN ASSESSEE AND NOT TO A LEGAL REPRESENTATIVE. 38. This Court is also of the view that Section 292BB of the Act, 1961 is applicable to an assessee and not to a legal representative. Further, in the present case one of the legal heirs of the deceased assessee, i.e. the petitioner, had neither cooperated in the assessment proceedings nor filed return or waived the requirement of Section 148 of the Act, 1961 or submitted to jurisdiction of the Assessing Officer. She had merely uploaded the death certificate of the deceased assessee. In Commissioner of Income Tax-VIII, Chennai Vs. Shri M. Hemanathan, 2016 (4) TMI 258 - Madras High Court it has been held "In the case on hand, the assessee was dead. It was the assessee's son, who appeared and perhaps cooperated. Therefore, the primary condition for the invocation of Section 292BB is absent in the case on hand. Section 292BB is in place to take care of contingencies where an assessee is put on notice of the initiation of proceedings, but w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
