Assessment of deceased person ::

Last updated: 07 September 2007

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.

CA.Saibaburao Nanduri

Published in Income Tax
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