Saroj Gupta (legal representative of Shri Pawan Kumar Gupta) Vs DCIT, Central Circle-25, New Delhi
Parties Involved
Facts Summary
The original assessee, Pawan Kumar Gupta, died on 01.01.2021. A search notice under Section 153C was issued on 30.06.2022 in the name of the deceased. The death of the assessee was intimated by the legal heir on 31.01.2024 to the Assessing Officer (AO). The legal heir participated in the proceedings without raising any objection. The AO issued subsequent letters through the legal heir to file replies, and the legal heir filed the replies. The assessment order under Section 153C was passed through the legal heir.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment proceedings under Section 153C of the Act can be initiated and conducted in the name of a deceased assessee.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
8 precedents cited in this judgement.
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