Pramila Devi, L/H Late Ram Nath Chaudhary vs. ITO, Ward-1(2), Muzaffarpur

Parties Involved

Facts Summary

The assessee, Pramila Devi, is the legal heir of Late Ramnath Chaudhary, who was the proprietor of a petrol pump of Hindustan Petroleum Corporation Ltd. The Department had information about a huge cash transaction of Rs. 81,97,910/-. The assessee failed to furnish a return of income, leading to an assessment order of Rs. 15,51,810/-. The assessee challenged this order, but it was dismissed. The appeal was filed against the order passed against the deceased, which was in the notice of the Assessing Officer and the Commissioner of Income-tax (Appeal). The appeal was allowed as the assessment order was ab initio void as it was passed against a deceased person.…

Legal Issues

• 1. Whether the assessment order passed against a deceased person is valid?

Judgment Outcome

Decided in favour of Assessee.

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