KAILASH CHAND SINGHAL, (THROUGH LEGAL HEIR), ABHISHEK SINGHAL ,GHAZIABAD, UTTAR PRADESH vs. INCOME TAX OFFICER, WARD 2(1)(3) , GHAZIABAD

Ms. Lovely Garg, appearing on behalf of the assessee submitted that the assessment has been framed in the name of a deceased person. She stated that notice u/s.148 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) was issued in the name of Shri Kailash Chand Singhal. In response to the notice u/s.142(1) of the Act, the LR’s of the assessee informed the Assessing Officer (AO) that Shri Kailash Chand Singhal had died on 17.07.2024. The copy of said reply is at page 12 of the paper book. The LR’s of assessee along with reply enclosed death certificate of Kailash Chand Singhal. Even, thereafter, the AO issued notices u/s.142(1) of the Act in the name of deceased Shri Kailash Chand Singhal on 06.12.2024, 06.02.2025, 04.03.2025 & 21.03.2025. The LR’s of the assessee in each reply to the aforesaid notices repeatedly informed the AO that Shri Kailash Chand Singhal has died, therefore, his legal heirs are required to be brought on record. The assessee even furnished nominee certificate issued by the Bank vide reply dated 27.02.2025. Despite, the fact that the AO was informed about the death of Shri Kailash Chand Singhal, the assessment order was passed in the name of deceased person. She prayed that the assessment made in the name of dead person be quashed as the same is unsustainable.

Shri Manoj Kumar, representing the department submitted that the Assessing Officer has taken note of the death of Shri Kailash Chand Singhal and has taken on record legal heirs of the assessee. He referred to para 4 of the assessment order, wherein, the AO notes about the death of Kailash Chand Singhal. The ld. DR submits similar plea was taken by the LR’s before the CIT(A), the CIT(A) after recording the fact that the LR’s of the assessee participated in the assessment proceedings rejected the ground raised by the assessee. He thus prayed for upholding finding of the CIT(A) on this issue.

Both sides heard, orders of the authorities below examined. The assessee in ground no. 2 of appeal has assailed validity of the assessment order passed in the name of a dead person. A perusal of the assessment order reveals that in para 4 of the assessment order, the AO records the fact that Kailash Chand Singhal has died on 17.07.2024. Still, the assessment order was passed in the name of a deceased person. It is no more res integra that the assessment made in the name of deceased person is unsustainable. The assessment order dated 22.03.2025 in the name of Kailash Chand Singhal is without jurisdiction, hence, the same is quashed.

In the result, appeal of the assessee is allowed.