Late Rajmalji Dagadulalji Kasliwal, through Legal Heir, Shri Pravin Rajmal Kasliwal vs. Addl./Dy./Asst. Commissioner of Income Tax, Income Tax Officer

Parties Involved

Facts Summary

Rajmalji Dagadulalji Kasliwal, a grain merchant and commission agent, filed an income return on 28/10/2018 declaring total income at Rs.769430/-. The return was picked up for scrutiny assessment. Pravin Kasliwal, son of Rajmalji Dagadulalji Kasliwal, filed a reply stating that Rajmalji Dagadulalji Kasliwal was hospitalized due to Corona. On 21/04/2021, Pravin Kasliwal filed a reply as the legal heir of Rajmalji Dagadulalji Kasliwal. The Assessment Order was passed on 22/04/2021 in the name of Rajmalji Dagadulalji Kasliwal. The appellant submitted that Rajmalji Dagadulalji Kasliwal died on 25/08/2020. The Assessing Officer (AO) had passed an assessment order in the name of a deceased person.…

Legal Issues

• 1. Whether the assessment order passed in the name of a deceased person is valid?

Judgment Outcome

Decided in favour of Partly Assessee.

Precedents Relied Upon

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