2021 (8) TMI 1428 - SCH - Income Tax

Notice u/s 153C against deceased person - liability of legal heir of late assessee - as decided by HC 2021 (3) TMI 892 - GUJARAT HIGH COURT only proposition of law that is applicable in the present litigation is that a notice, be it under Section 148 of the Act or Section 153C of the Act, issued to a dead person, is unenforceable in law. If such is the legal position, the Revenue cannot contend that as they had no knowledge about the death of the assessee, they are entitled to plead that the notice is not defective. It is true that although the father passed away in the year 2017, yet the legal heir did not inform the department upto October 2019. However, at the same time, we should not overlook the fact that even after coming to know about the demise of late Bhupendrabhai, the department could have issued a valid notice to the legal heir as the period of limitation of 21 months had not expired. We fail to understand what prevented the department from issuing a valid notice to the legal heir within the prescribed time period. HELD THAT - We are not inclined to interfere with the impugned order. Special Leave Petition is, accordingly, dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as they were not inclined to interfere with the impugned order. Pending application, if any, stands disposed of. No representation for the respondent.