Case Law Details
Parmanand Jamnadas Kapadia (Legal Heir Mr. Harit P. Kapadia) Vs ITO (ITAT Mumbai)
Admittedly notice under section 148 has been issued and also the orders of the tax authorities have been passed in the name of the assessee, who has died in 2013 itself. It is settled proposition of law that proceedings initiated and orders passed in the name of the dead person is not valid. However, it appears that the AO was not aware of the fact of death of the assessee and the copy of death certificate is furnished for the first time before us. Hence, we feel it proper to restore all the issues to the file of the Assessing Officer for examining the veracity of the documents and also for taking appropriate decision in the light of discussions made supra. Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to the file of the Assessing Officer for taking appropriate decision in the light of discussions made supra.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The assessee has filed this appeal challenging the order dated 28.10.2022 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2010-11.
2. At the outset, learned AR submitted that the assessee has expired on 7.2.2013. However, the Assessing Officer has issued notice under section 148 of the I.T. Act on the dead person on 30.3.2017. Accordingly, he contended that the impugned notice issued by the Assessing Officer and the assessment order passed by him are not valid.
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Income tax department at Bangalore and Tirupati not responding to my grievances and d E mails for the last 18 months @ rectification request is still pending @ refund amount not deposited to my bank account @ the amount was adjusted to tje outstanding demand @ Even though the notice under section 154 is not correct and not genuine @ they are creating mental agony to Pensioners / senior citizens @ we are corresponding with income tax department several times but they are not solving my problem.
Padaga Chalapathi Rao
Aftpp2254h
Pensioner
Senior citizen
Kakinada
533003
94 414 35 566
Please take necessary Action.
Email
cpadaga gmail.com