2015 (9) TMI 1413

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....ANESAN, JUDICIAL MEMBER: This appeal by the Legal Representative of the assessee is directed against the order of the Commissioner of Income Tax, Chennai-VIII, Chennai, dated 21.03.2014 and pertains to assessment year 2009-10. 2. Ms. Jharna B. Harilal, the Ld. representative for the assessee, submitted that the assessment for the assessment year 2009-10 was completed under Section 143(3) of the....

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.... within his knowledge about the death of the assessee before issuing notice under Section 263 of the Act. In spite of that, the Commissioner passed an order against the assessee, who was no more either on the date of issue of notice on 06.09.2013 or on the date of impugned order on 21.03.2014. According to the Ld. representative, the order passed by the Commissioner against the dead person is null....

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.... assessee has placed on record the copy of the Death Certificate issued by Vellore City Municipal Corporation at page 17 of paper-book. As per this certificate, Shri M.A. Margesan died on 13.06.2013. Therefore, as rightly contended by the Ld. representative for the assessee, the assessee Shri M.A. Margesan was not alive either on 06.09.2013, the date on which the show cause notice was issued or on....