Assessment of deceased person ::

Court :
HC

Brief :
Held by the Hon'ble court that where an assessee dies, pending any assessement proceedings,it is the duty of the assessing officer to ensure compliance of section 159(2) before passing any orders.Therefore, the assessement order passed by the assessing officer was not justified.

Citation :
C.I.T. Vs. Dalumal Shyamumal

Assessment of deceased person C.I.T. Vs. Dalumal Shyamumal 25/11/2004 (2005) 276 ITR 62 (Madhya Pradesh) Case Fact: Whether assessment framed by the Assessing officer against a dead person without bringing the legal representative on record was justified. Decision: Held by the Hon'ble court that where an assessee dies, pending any assessement proceedings,it is the duty of the assessing officer to ensure compliance of section 159(2) before passing any orders.Therefore, the assessement order passed by the assessing officer was not justified.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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