2023 (5) TMI 1406

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....Respondent: Mr. N.Dilipkumar Standing Counsel ORDER The present Writ Petition has been filed by the legal heirs of the original assessee, challenging the order dated 31.03.2023, passed under Section 143(3) of the Income Tax Act. 2. The assessment order was passed as against the original assessee on 21.12.2019, wherein, the return of income submitted by the said assessee was accepted and the en....

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..... 3. The learned counsel appearing for the writ petitioner submitted that the impugned order has been passed as against the dead person and therefore, the order has to be set aside. 4. However, the learned Standing counsel appearing for the Department pointed out that after the death of the original assessee, separate notice has been issued to the legal heirs of the original assessee. Since they....

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.... order is extracted as follows: "7. Under these circumstances, I am inclined to allow this writ petition at the stage of admission by giving liberty to the respondent to issue appropriate notice to the petitioner under Section 148 as a legal representative of the deceased assessee, namely, Jeyachandran. The time spent in the impugned proceeding till the date of receipt of this order shall be exc....