TaxTMI 
TaxTMI 
2003 (3) TMI 6
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....before us. The premises of B. B. Prasad were searched on September 17, 1993. B. B. Prasad died on April 6, 2001. On May 6, 2002, notice was issued to B. B. Prasad asking him to file a return under the Income-tax Act, 1961. Since no return was filed, a notice under section 142 of the Act was issued to him on June 13, 2002. A notice was again issued to B. B. Prasad on June 20, 2002. The assessment w....
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....inst the legal representative. According to counsel for the writ petitioner, since the machinery available under section 159(2)(b) of the Act was not resorted to by the Department, the order of assessment passed against a deceased person has to be deemed to be a nullity and unenforceable. It cannot but be said that a proceeding against a deceased person, culminating in an order of assessment, has....
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....ure 8, and the demand notice, annexure 8/1, and to permit the Department to proceed in accordance with law. Counsel for the Department, on the other hand, submitted that since it is a case of a bona fide mistake arising out of ignorance of the death of B. B. Prasad, the Department should be allowed to complete the proceeding under the Act by giving an opportunity to the legal representatives of de....