TaxTMI 
TaxTMI 
2020 (3) TMI 1269
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....dead person for taking up the assessment. The assessee challenged the notice issued on a dead person and invalid as not curable mistake u/s. 292B or section 292BB of the Income Tax Act, 1961 (in short 'Act'). 3. Brief facts of the case are that the in this case, the assessee filed the return of income for the A.Y. 2008-09 on 09.11.2009 and the assessment was completed u/s. 143(3) r.w.s. 147 of the Act on 31.03.2011. Subsequently, the assessment was completed u/s. 143(3) r.w.s. 263 of the Act by an order dated 16.09.2014. Subsequent to passing the order u/s. 143(3), r.w.s. 263 dated 16.09.2014, the Ld. Pr. CIT has taken up the case for revision u/s. 263 again and passed the order setting aside the assessment made on 16.09.2014 with ....
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....(3) on 16.09.2014 in the name of the legal heir. Subsequently, the Ld. Pr. CIT has taken up the case for revision u/s. 263 and passed order u/s. 263 in the name of dead person. Hence, the order passed u/s. 263 is invalid. Knowing fully well that the assessee had expired, the AO issued notice u/s. 143(2) on a dead person and framed the assessment in the name of legal heirs. Since the notice u/s. 143(2), is a primary requirement for initiating the proceedings u/s. 143(3) r.w.s. 263 which was issued on a dead person is invalid, hence, argued that consequent assessment framed u/s. 143(3) r.w.s. 263 cannot stand on its legs, hence requested to quash the assessments made u/s. 143(3) r.w.s. 263 order dated 26.12.2016. The Ld. AR relied on the deci....
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....passed u/s. 143(3) on 16.09.2014 which was passed in the name of Sri Deverasetty Ravikumar, Legal Representative of Late Sri D.V. Subba Rao. The Ld. Pr. CIT passed order u/s. 263 on a dead person, which is also invalid. In the order u/s. 263, the Ld. CIT has set aside the assessment order passed u/s. 143(3) r.w.s. 263, with a direction to redo the assessment after giving opportunity to the assessee. Thereby, the order u/s. 143(3) dated 16.09.2014 was set aside by order of 263. For initiation of reassessment proceedings, the AO required to issue notice u/s. 143(2) which the AO has issued in the name of dead person. Initiation of proceedings u/s. 143(2) on a dead person is bad in law and makes the assessment also invalid. This view is support....