2025 (12) TMI 49

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..... AR that the assessee Late Umesh Chandra Sikder had filed his return of income on 24.12.2020. He had expired on 29.12.2020. A notice u/s. 148 of the Act came to be issued on 23.03.2020 and the return has been filed in response to the notice issued u/s. 148 of the Act. It was the submission that notice u/s. 143(2) of the Act came to be issued in the name of Umesh Chandra Sikder on 01.03.2021. Smt. Gitarani Sikder vide a letter dated 19.08.2021 had intimated the Assessing Officer that Shri Umesh Chandra Sikder had expired and also provided a death certificate. It was the submission that after this the Assessing Officer had completed the assessment in the name of dead person and on the Pan of the dead person. It was the submission that as the....

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.... dated 19.03.2025, wherein the Hon'ble Rajasthan High Court in para 7 to 7.2 has held as follows: - 7. Article 265 of the Constitution of India, prohibits the State from extracting tax from the citizens without authority of law. It is axiomatic that taxation statute has to be interpreted strictly because State cannot at its whims and fancies burden the citizens without authority of law, as has been held in Commissioner of Customs (Import), Mumbai Vs. M/s. Dilip Kumar and Company & Ors., 2018 (361) E.L.T. 577 (SC). 7.1. In a taxing statute, one has to look at the text as it is. There is no equity in taxation law. There is no intendment and presumption as to tax. Nothing is to be read in and nothing is to be implied. ....

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....This clearly shows that Smt. Gita Rani Sikder was well aware of the proceeding that was in the case of the assessee. An email had been addressed to Smt. Gita Rani Sikder requested her to bring the legal heirs on record. This is also mentioned in the first paragraph at page 4 of the assessment order. The said Gita Rani Sikder has not responded to the email. Another letter seems to have been on 14.09.2021 to Smt. Gita Rani Sikder to which also there has been no compliance. Left with no other alternative the Assessing Officer has completed the assessment on 29.09.2021. Now, Smt. Gita Rani Sikder has assumed the status of legal heir but for the purpose of the assessment she conveniently decided too be non-cooperative. This is nothing but contum....

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....uests from the revenue to legal heir to provide details for being brought on record. The reliance placed by the ld. AR on the decision of the Hon'ble Rajasthan High Court in the case of Sharda Devi Chhajer, referred to supra, actually goes against the assessee as in the said decision the Hon'ble High Court has held that, "No tax can be imposed on the subject without words in the Act clearly showing an intention to lay a burden upon him." In the present case though the assessee's claim is that there is no provision for brining legal heir record, the same does not stand to a reason, insofar as the provision of Section 159 of the Act are available in the statute. 11. Coming to the circular quoted by the ld. AR, it is in regard to the proced....