2025 (2) TMI 1405

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....or the Assessment Year 2015-16. 2. At the outset, the ld.Counsel for the assessee submitted that the assessee had died on 20.04.2021 and the Ld.Pr.CIT issued show -cause notice on 22.12.2023, therefore, the show cause notice was issued by the ld.Pr.CIT, on the dead person, therefore, the order passed by the ld.Pr.CIT should be quashed. The ld.Counsel for the assessee submitted that date of the order of the ld.Pr.CIT is 05.01.2024, and the revision order was passed by the ld.Pr.CIT on the dead person which is not tenable in law. The ld.Counsel for the assessee, also submitted before us the death certificate of the assessee, which is placed on paper book page no.90 and stated that the entire proceedings under section 263 of the Act are inv....

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....der, it means that the assessee was alive and legal heirs put false signature of the dead person on the written submission, as if, the assessee was alive. That is, assessee was not died. It may be possible that legal heirs may file reply on behalf of the deceased with the signature of the deceased persons, however, it was the duty of legal heirs to inform the Department that they are pursuing the appeal on behalf of the deceased persons, and legal heirs should register themselves on the portal of the Income Tax Department, and should do the correspondence on behalf of the deceased person, and legal heirs should inform to the Income Tax Department, that the assessee has died. 5. However, legal heirs were submitting written submissions bef....

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....We have heard both the parties and perused the material available on record. We find merit in the submission of Ld DR for the revenue and noted that legal heirs of the assessee filed written submission, in the name of dead person, as if the dead person alive, before the assessing officer, vide written submission dated 20.03.2022. The legal heirs did not inform to the assessing officer nor inform to the Ld PCIT about the death of the assessee, and legal heirs used to file written submission before Income Tax Authorities, by putting signature of dead person on written submission, as if, the assessee is alive. This practice of legal heirs is not tenable in the eye of law. 8. The ld.DR stated that the case laws cited by the ld.Counsel for th....