2026 (2) TMI 326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 03, 2024 under Section 270A of the said Act of 1961 on the ground that the assessment proceeding has been initiated and the orders impugned have been passed against a dead person. 3. It is submitted by Mr. Ghosh, learned advocate appearing for the petitioner that the petitioner's father i.e. Pijush Kanti Deb breathed his last on August 9, 2018 (hereafter "the original assesse"). It is submitted by Mr. Ghosh that at the relevant point of time when notices for reopening of assessment proceedings had been issued against the original assessee, the petitioner was working for gain at Bengalore and, as such, he had no knowledge of initiation of such proceedings against his deceased father. 4. It is further submitted that the petitioner came....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Pijush Kanti Deb (since deceased), the original assessee was no more. In such view of the matter, the proceeding itself was initiated against a dead person. 9. It is also not in dispute that at the time when the notice under Section 148 of the said Act was issued, the Revenue Authorities had no information as regards the death of the said person and that, the Revenue Authorities got notice of the death of the original assessee only on December 28, 2023 upon the National Airport Authority intimating the same to the respondent Income Tax Authorities while responding to the query of the respondent Income Tax Authorities under Section 133(6) of the said Act of 1961. 10. In such view of the matter, while the Income Tax Authorities cannot b....