2019 (8) TMI 358

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....oned the original record; wherein, we find that the notice under Section 148 of 1961 Act was issued to Ram Singh vide speed post No.E1936505274IN on 30.03.2017 which returned unserved on 03.04.2017. It is, however, borne out from the record that the proceedings were initiated on 30.03.2017 which are reproduced as under: (6) That notice under Section 142(1) of 1961 Act was sent to the legal representative of Ram Singh; whereby, he was called upon to: (i) produce or cause to be produced before me at my office at Morena on 27/11/2017 at 11:00 A.M. the accounts and / or documents specified overleaf. (ii) Furnish in writing and verified in the prescribed manner information called for as per annexure and on the points or matters specified therein before me at my office on 27/11/2017 at 11:00 A.M. (iii) As it has come to notice that Shri Ram Singh has expired and his saving Bank A/c has been operated by any two joint Account holder. Therefore you are requested to submit documents of cash deposit of Rs. 74,00,000/- in Joint A/c No.63044867837. (7) Responding to the notice Bharat Singh denied the liability vide communication undated, Annexure P/5. (8) Pub....

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....rmore, Chapter XV of the 1961 Act lays down provision regarding liability in special cases. Section 159 whereunder provides for that where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to if he had not died, in the like manner and the same manner and to the extent as the deceased. And the legal representative of the deceased shall, for the purpose of the 1961 Act, be deemed to be assessee. Section 159 is reproduced for the ready reference: 159. Legal representatives.- (1) Where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of subsection (1),- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative....

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....ास्थिति पता | निर्धारण वर्ष पान नम्बर श्री राम सिंह, पुत्र श्री गिरनाद सिंह, | व्यष्टि ग्राम - डोमपुरा, जिला – मुरैना 2010 11 COMPS1065K 30/03/2017 प्रकरण में बचत खाते में रू.10,00,000/- से अधिक जमा राशि होने के कारण ए.आई.आर. के आधार पर कारण रिकार्ड करते हुए आयकर अधिà....

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....¾à¤¤à¥‡ की नकल प्रति मंगवाने हेतु शाखा प्रबंधक, एस.बी.आई. बैंक, मुख्य शाखा, एम.एस. रोड, मुरैना की ओर पुनः पत्राचार किया । 23.08.2017 23.08.2017 06.09.2017 आ. अधि. प्रकरण में बैंक खाते की नकल प्रति मंगवाने हेतु शाखा प्रबंधक, एस.बी.आई. बैंक, मुख्य शाखा, एम.एस. रोड, मुरैनà....

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....ªà¥à¤°à¤¤à¤¿ मंगवाने हेतु शाखा प्रबंधक, एस.बी.आई. बैंक, स्टेशन रोड शाखा, मुरैना की ओर पत्राचार किया। आ. अधि. 23.10.2017 25.10.2017 प्रकरण में एस.बी.आई. बैंक, स्टेशन रोड़ शाखा, मुरैना से प्राप्त बैंक खाते की नकल एवं KYC जानकारी की नकल प्राप्त हुई। जो अभिलेख पर रखà....

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....कर दिनांक 27.11.2017 नियत की जाती है । Sd/- ITO प्रकरण में वारिसान की ओर से श्री के.सी. अग्रवाल एडवोकेट द्वारा आवेदन प्रस्तुत किया गया। दैनिक भास्कर मुरैना मे सूचना प्रकाशित की गई। sd/- ITO sd/- ITO प्रकरण में श्री के.सी. अग्रवाल एडवोकेट द्वारा करदाता कà¥....

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....¤°à¤•à¤°à¤£ मे धारा 143 (3) / 147 के तहत आदेश पारित | sd/- ITO sd/- ITO 06.06.2018 19.06.2018 प्रकरण में धारा 271 ( 1 ) (सी) एवम 271 एफ की शास्ति के नोटिस जारी किए। जिसमें प्रकरण की सुनवाई हेतु दिनांक 19.06.2018 को नियत की जाती हैं। आ. अधि. प्रकरण में करदाता की ओर से उनके लीगल हेयर ने लिखित जबाव इस क....