2026 (5) TMI 713

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....rief facts of the case are that assessee-deceased filed her return of income on 07.10.2016 declaring total income of Rs. 5,96,720/-. Based on the information submitted by the DDIT (Inv.)-3, Nagpur that assessee made cash deposit of Rs. 16,00,000/- in her bank account maintained with Saraswat Cooperative Bank Ltd. during the year under consideration. On the basis of this information, case of the assessee was reopened u/s. 147 of the Act and issued notice u/s. 148 of the Act. Accordingly, assessment has been framed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act dated 28.03.2022 in the name of the deceased assessee sans mentioning the name of legal heir. 3. In exercise of powers conferred u/s. 263, the PCIT initiated revision proceedings by reo....

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.... Smt. Bhavnaben K. Punjani vs. PCIT in ITA No. 138/RJT/2017, dated 15.02.2024. 5. On the other hand, the Ld. DR relied upon the orders passed by the revenue authorities and requested for dismissal of assessee appeal. He further submitted that Ld. AO has duly followed the procedure u/s. 159(3) of the Act, however, due to constrained functionalities of the ITBA system, the order came to be passed in the name of the deceased person. 6. We have heard both the parties and perused the material placed before us. We observe that assessee has furnished an explanation regarding the source of cash deposits aggregating to Rs.16,00,000/- in Bank Account No. 067203100003555 maintained with Saraswat Co-operative Bank Ltd. made during the period from....

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....t about the demise of the assessee. Further, in absence of any specific intimation on part of the legal heirs of the assessee to the Department, can it be held that the assessment order passed in the nature of the deceased person is valid in the eyes of law. In the case of Savita Kapila v. ACIT 118 taxmann.com 46 (Delhi), the High Court held that in absence of a statutory provision, a duty cannot be cast upon legal representatives to intimate factum of death of assessee to Department and, thus, where Assessing Officer issued a notice to assessee under Section 148 after his death and, in such a case, it could not have been validly served upon assessee, said notice being invalid, was to be quashed. 10. Accordingly, in absence of any ....