2018 (4) TMI 89

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....B. Kumara Gouda, an individual, who was carrying on mining business at Sandur, expired on 09.11.2009. During the previous year 200 9- 10 for the impugned assessment year 2010-11, legal representative/appellant herein filed the return of income of the deceased electronically on 07.09.2010. The case of the deceased/assessee was selected for scrutiny by issuing notice under Section 143(2) of the Income Tax Act, 1961 (for short 'the Act'). The Assessing Officer passed an assessment order under Order 143(3) of the Act in the name of late Kumara Gouda by computing the total income and the taxable income. Being aggrieved by the assessment order, appeal was preferred in the name of the dead person before the Commissioner of Income Tax (Appeal....

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....wers under Section 254 of the Income Tax Act? 3. Learned counsel Sri Chythanya K.K., appearing for the assessee/appellant would contend that the death of the assessee B.Kumara Gouda was brought to the notice of the Assessing Officer on 27.10.2010 surrendering the PAN card of the decease d to consider the appellant herein as legal representative by enclosing a letter received from Department of Mines and Geology stating that the appellant herein is the legal representative for mining business of Sri B.Kumara Gouda-deceased-assessee. Despite the same, Assessing Officer concluded the assessment in the name of the deceased, which was adversely affecting the legal representative-appellant herein. There being no opt ion, appeal was preferred b....

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....on. It is on the appeal filed by the department before the Tribunal, the appellant has come up with the plea of assessment order filed against the dead per son. In such circumstances, the Tribunal is justified in setting aside the assessment order as well as the appellate order and restoring the matter to Assessing Officer for denovo assessment. This would not affect the rights of the appellant. Though cross objection filed by the appellant was allowed, the appellant is before this Court raising some questions, which cannot be construed as substantial question of law to be answered by this Court. 5. We have given our thoughtful consideration to the arguments advanced at the Bar and examined the material on record. 6. It is pertinent t....