2018 (1) TMI 1634

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....ng the assessment proceedings for AY2008-09. ITA No. 387/Mum/2012 for AY 2008-09 2. Brief facts of the case are that return for the year under consideration was filed on 30 March 2010 declaring total income of Rs. 49,380/-. Since the assessee had expired on 14th November 2007, the return of income was signed by son of assessee Sh. M.B. Sharma in the capacity of legal heir. The assessment was completed on 30 December 2010 under section 143(3). The assessment order was passed in the name of the deceased Bhawarilal Girdharilal Sharma. During the assessment proceeding the assessing officer on the basis of AIR information that the assessee had sold property during the year of which value was considered at Rs. 31,91,500/- by Stamp Valuation Au....

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....nder section 143(3) rws 147 on 02.01.2012. Again, the reassessment was passed against the deceased person. The assessing officer while passing assessment order added the Capital Gain of Rs. 24,64,900/- on transfer of asset. On appeal before Commissioner (Appeals) the action of assessing officer was confirmed. The learned Commissioner (Appeals) dismissed the appeal holding that appeal for assessment year 2008 -09 has been dismissed, wherein the protective addition was made in that assessment year. Thus, further aggrieved the assessee has filed present appeal before us. 4. We have heard ld. AR of the assessee and the ld. DR for revenue and perused the material available on record. The ld. AR of the assessee argued that assessment order ....

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....the parties and perused the material available on record. In our considered view the ld. AR for the assessee has raised purely legal issue, which requires consideration. We have noted that the return of income for assessment year 2008-09 was signed by legal heir of assessee. The legal heir of the assessee vide his letter dated 6 December 2007 intimated assessing officer about the death of assessee. The letter of the legal higher of assessee is duly acknowledged by assessing officer. Despite, the information of death of assessee the assessing officer issued notice under section 143(2) dated 19.08.2010 in the name of the deceased assessee. The assessment order for assessment year 2008-09 was also passed against the dead person. Again, the ass....

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....ssioner (Appeals) held that while the notice had been initially issued to the assessee, the same had also been issued thereafter to the legal heirs of the deceased assessee, and, therefore, though the assessment had been framed in the name of the deceased assessee, that was a mistake which could not be said to be fatal and so was rectifiable as an irregularity. On second appeal, the Tribunal annulled the assessment on ground of having been framed against the deceased, and also declined to make reference under section 256(1). 7. Further, the Hon'ble Karnataka High Court in CIT Vs Intel Technology (2015) 57 taxman.com 159 held assessment in name of company which had been amalgamated with other company would be null and void. Framing of ....