The assessment orders having been issued against a dead man, are bad in the eye of law. Assessing Officer is directed to issue fresh notices to the petitioners who are admittedly the legal heirs of dead man.
Assessment order against dead person –--- The petitioners are the legal heirs of one registered contractor who died on 15.08.2019. Prior to his death, proceedings were initiated for assessment for three months in 2018-19 and for another three months in 2019- 20. Thereafter, assessment orders were passed. The petitioner submitted that by the time the assessment orders were issued, the contractor expired and therefore, the assessment orders against a dead man is a nullity. The court observed that the assessment orders having been issued against a dead man, are bad in the eye of law.
Held that:- The Hon’ble High Court set aside the assessment order and directed the Assessing Officer to issue fresh notices to the petitioners, who are admittedly the legal heirs.
The assessment orders having been issued against a dead man, are bad in the eye of law. Assessing Officer is directed to issue fresh notices to the petitioners who are admittedly the legal heirs of dead man.
Assessment order against dead person –--- The petitioners are the legal heirs of one registered contractor who died on 15.08.2019. Prior to his death, proceedings were initiated for assessment for three months in 2018-19 and for another three months in 2019- 20. Thereafter, assessment orders were passed. The petitioner submitted that by the time the assessment orders were issued, the contractor expired and therefore, the assessment orders against a dead man is a nullity. The court observed that the assessment orders having been issued against a dead man, are bad in the eye of law.
Held that:- The Hon’ble High Court set aside the assessment order and directed the Assessing Officer to issue fresh notices to the petitioners, who are admittedly the legal heirs.