2025 (9) TMI 518

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....ented on behalf of the assessee and Shri Sandip Sarkar, Sr. DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the assessee i.e. Shri Sudhir Chowdhury expired on 18.12.2016. The assessee drew our attention to the death certificate which reads as follows: 3.1 It was the submission that the notice u/s 148 of the Act came to be issued in the name of the deceased assessee on 30.03.2018. The ld. AR drew our attention to page 18 of the paper-book which is the copy of the notice issued u/s 148 of the Act, which reads as follows: 3.2 It was the submission that the notice u/s 148 of the Act has been issued on a deceased assessee, therefore, the assessment is liable to be quashed. It was the submission that no fr....

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....arious High Court decision such as Rasid Lala Vs. ITO (2017) Taxmann.com39, High Court of Gujarat, Alamelu Veerappan Vs. ITO (2018) 95 Taxmann.com155, High Court of Madras, Srinath Suresh Chand Ram Naresh Vs. CIT (2005) 145 Taxman 186, High Court of Allahabad. The undersigned perused the decisions which are relied upon by the legal representative of the appellant. The facts of those case laws are squarely applicable into the facts of the appellant's case. In view of the above-mentioned facts, judicial decisions and discussions the assessment could not be made on the deceased person. Therefore, the notice issued u/s 148 of the Act and assessment completed on the deceased person Shri Sudhir Chowdhury is null and void. Hence, the appeal of....

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....sessee is not maintainable, therefore dismissed. However, without prejudice to the appellant, the appellant is at liberty to apply for registration of the legal heir details and to be the legal representative of the deceased assessee before the AO and thereafter to file the appeal with request for condonation of delay." 4. It was put to the ld. Sr. DR that the ld. CIT(A) has recorded that the legal heir incorporation is to be done by the jurisdictional Assessing Officer only. A perusal of the assessment order shows that the Assessing Officer made Lily Sarkar, the daughter of the deceased assessee as a legal heir. A perusal of column 11 of Form 35 clearly shows that legal heir has been specifically identified as the assessee's wife namely....

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....t orders are also quashed. 6. In the result, the appeal of the assessee is allowed. Kolkata, the 3rd September, 2025. ============= Document 1 FORM-6 GOVERNMENT OF WEST BENGAL DEPARTMENT OF HEALTH SERVICES MUNICIPAL CORPORATION DURGAPUR DEATH CERTIFICATE UISSUED UNDER SECTION 12/17 OF THE REGISTRATION OF BIRTHS & DEATHS ACT, 1969 AND RULE 8/13 OF THE WEST BENGAL REGISTRATION OF BIRTHS & DEATHS RULES 2000,j THIS IS TO CERTIFY THAT THE FOLLOWING INFORMATION HAS BEEN TAKEN FROM THE ORIGINAL RECORD OF DEATH WHICH IS THE REGISTER FOR MUNICIPAL CORPORATION DURGAPUR OF TAHSIL/BLOCK DURGAPUR MUNICIPAL CORPORATION OF DISTRICT BARDDIAMAN OF STATE/UNION TERRITORY WEST BENGAL INDIA. 95 15 IN / NAME OF DECEASED : SUDHIR C....