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2023 (5) TMI 795 - HC - Income TaxValidity of reopening assessment - notice issued in the name of a dead person - HELD THAT - As petitioner has informed the Authority about the death of his father Shri Daxeshkumar Ranjitrai Mehta by writing a letter and by submitting death certificate. Despite this, the Revenue proceeded with the notice and passed order dated 27.07.2022. The impugned notice was issued in the name of a dead person which is unenforceable and invalid. It is well-settled principle that any proceedings against a dead person is a nullity. Decided in favour of assessee.
Issues involved:
The validity of notice issued under Section 148 of the Income Tax Act, 1961 in the name of a deceased person. Summary: Issue 1: Validity of notice under Section 148 of the Income Tax Act, 1961 The petitioner filed a petition under Article 226 of the Constitution of India seeking to quash an order u/s 148A(d) dated 27.07.2022 and a notice issued u/s 148 dated 27.07.2022 under the Income Tax Act, 1961. The notice was issued in respect of Assessment Year 2013-14 to the petitioner's deceased father, alleging that income for that year had escaped assessment. Despite the petitioner informing the authority about his father's death and submitting a death certificate, the Revenue proceeded with the notice and passed the order. The petitioner contended that the notice under Section 148 was invalid and unenforceable as it was issued in the name of a deceased person. Issue 2: Legal Precedents The petitioner relied on the case of Income-tax Officer vs. Bhpendra Bhikhalal Desai, where it was held that a notice issued against a dead person for assessment or re-assessment proceedings is null and void. The facts of the present case were found to be similar to Himadri Kandarp Mehta vs. Incometax Officer, where proceedings against a dead person were deemed a nullity. Judgment: The High Court held that the notice issued in the name of a deceased person was unenforceable and invalid, following the well-settled principle that proceedings against a dead person are nullities. Consequently, the order u/s 148A(d) dated 27.07.2022 and the notice u/s 148 dated 27.07.2022 were quashed and set aside, allowing the Special Civil Application filed by the petitioner.
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