AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (9) TMI 583
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.... to as the 'Act'). 2. The brief facts of the case are that return of income for assessment year 2012-13 was filed by Sri Arjun Dass Agarwal during his life time on 31.03.2014 declaring total income of Rs. 2,43,159/- and the same was processed u/s 143(1) of the Act on 26.07.2014. Shri Arjun Dass Agarwal died on 11.12.2015. Thereafter, the Assessing Officer received some information regarding transaction of immovable property done by Sri Arjun Dass Agarwal during his lifetime. The Assessing Officer, thereafter, issued notice dated 31.03.2017 in the name of Sri Arjun Dass Agarwal. The notice was received by Sri Vivek Agarwal, grandson of the deceased Sri Arjun Dass Agarwal, as he was residing at the address mentioned by the Assessing Officer ....
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.... in question, was served upn him on 03:00 PM on 16.11.2017 and it was not possible for him to collect the requisite details and therefore, the details relating to the business and other transactions carried on by deceased Sri Arjun Dass Agarwal were not readily available with him and further it was reiterated that he was not legal heir designated by any court of law of Sri Arjun Dass Agarwal. However, the Assessing Officer again issued a letter to Sri Vivek Agarwal, though addressed as "legal heir of Sri Arjun Dass Agarwal", to make necessary compliances to which Sri Vivek Agarwal replied that he was not legal heir of Sri Arjun Dass Agarwal and that he was replying to the various letters issued by the Assessing Officer as a matter of cooper....
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....owever, the ld. CIT(A) dismissed the appeal observing that it was submitted in the said appeal by the appellant that Sri Arjun Dass Agarwal during his lifetime made his will and testament and appointed his relative Shri Sanjay Kumar Bajoria to be the sole executor and settlor of the will, however, the said 'will' was being contested in the court of law and that the said case/suit was still remained undisposed by the said court. He, therefore, held that as on the date, there was no legal heir determined of late Arjun Dass Agarwal. He accordingly held that the appellant was not the legal representative of Sri Arjun Dass Agarwal and dismissed the appeal as not maintainable. 4. Appeal against the said order has been filed before us, by Estate ....
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....e Estate of late Arjun Dass Agarwal. 6. The ld. DR, however, has relied on the findings of the lower authorities. 7. We have considered the rival submissions and gone through the record. In this case, though Sri Vivek Agarwal, the grandson of late Arjun Dass Agarwal, from the very stage of beginning of the assessment proceedings, had timely and duly intimated the Assessing Officer that Sri Arjun Dass Agarwal was no more in this world and further that as on the said date, he was not legal heir of Sri Arjun Dass Agarwal. However, the Assessing Officer did not bother to enquire as to who was the legal heir of the deceased Sri Arjun Dass Agarwal and continued the assessment proceedings. He even did not implead by name any person being the leg....
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....ich could have been taken against the deceased, if he had survived, may be taken against the legal representative and further that as per sub section 159(3) of the Act, the legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee. As per the aforesaid provisions, the Assessing Officer having come to know that the assessee Sri Arjun Dass Agarwal has died, was supposed to substitute the name of the legal heir who would have been liable in his own name as an assessee for tax liability of Sri Arjun Dass Agarwal, however, to be recovered only out of estate left by the deceased assessee. No such exercise has been done by the Assessing Officer in this case. The assessment order framed by the Assessing O....