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Section 139, read with section 140 of the Income-tax Act, 1961 - Return of income - General Assessment year 2003-04 - Whether a return filed with signatures of assessee after his death can be taken as a valid return filed by assessee himself and a valid assessment can be made on basis of such return - Held, no CASE REVIEW CIT v. Rakesh Kumar [2009] 313 ITR 305 (Punj. & Har.) followed and relied upon. CASES REFERRED TO CIT v. Rakesh Kumar, Mukesh Kumar [IT Appeal No. 256 of 2008, dated 1-7-2008] [Para 6]. Sanjeev Kaushik for the Appellant. ORDER Satish Kumar Mittal, J. - The revenue has filed this appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') against the order dated 20-8-2007 passed by the Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as 'the ITAT') in ITA No. 439/Chandi./2007 for the assessment year 2003-04, by raising the following substantial questions of law :- "Whether, on the facts and in the circumstances of the case, the ITAT was right in law in upholding the order of the CIT(A) holding the return of income and assessment framed as null and void?" 2. The brief facts of the case are that the return of income in this case was filed on 28-11-2003 after the death of the assessee, as the assessee had expired on 14-9-2003. The return of income was signed by the assessee himself during his life time, but the same was filed after his death. In the return of income, only agriculture income of Rs. 2,20,000 was shown by the assessee. The Assessing Officer made the assessment under section 143(3) of the Act, in spite of the contention raised that the return filed by the assessee was null and void. The legal heirs of the assessee challenged the validity of the assessment order before the CIT(A), who after considering the submissions of the legal heirs of the assessee held that the return filed in the name of the assessee after his death was null and void ab initio. Hence, any action taken on such a return was also null and void. Feeling aggrieved against the order of the CIT(A), the revenue filed appeal before the ITAT, who vide its order dated 20-8-2007 upheld the order of the CIT(A) and…

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