2026 (2) TMI 524

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....Appellant : Shri Kuldeep Lodha, Chartered Accountant For the Revenue : Shri Aejaz Ahmad, Authorised Representative ORDER BINU TAMTA: 1. The present appeal arises out of the order-in-appeal dated 13.11.2020 dismissing the appeal as not maintainable as the sole proprietor, Smt. Pushpa Mehta has passed away. 2. Show cause notice dated 17.10.2018 was issued to Ms. Pushpa Mehta, M/s. Meh....

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....nt appeal. 3. Heard Shri Kuldeep Lodha, Chartered Accountant for the appellant and Shri Aejaz Ahmad, Authorised Representative for the Department and perused the records of the case. 4. The learned counsel for the appellant submitted that the order-in-original is void ab initio as it was passed against the dead person. He relied on the decision of the Apex Court in the case of Shabina Abraha....

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....has been subsequently followed by the Madras High Court and also by the Tribunal and, therefore, the impugned order being contrary to the said decisions needs to be set aside. 6. In the case of Shabina Abraham, the Apex Court has held that in the absence of specific machinery provisions within a taxing statute, the assessment proceedings cannot be continued against the legal heir of the decease....

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....recover the alleged tax dues of the defunct proprietorship by issuing notice under Section 87 of the Finance Act, 1994. The Division Bench of the High Court dismissed the Revenue's appeal and upheld the order passed by the Single Judge quashing the recovery proceedings relying on the decision of the Apex Court in Shabina Abraham. It was held that the assessment proceedings cannot be continued agai....