9911796707
TMI Blog2022 (11) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... returnable forthwith. Learned advocate Mr. Karan Sanghani for M. R. Bhatt & Co. waives service of Rule on behalf of the respondent. 2. Heard learned advocate Mr. Ashutosh Dave for the petitioner and learned senior advocate Mr. M. R. Bhatt for M. R. Bhatt & Co. for the respondent. 3. Filed under Article 226 of the Constitution, the challenge in this petition is directed against assessment order dated 23.3.2022 as well as the demand notice of even date against one Bachuji Balaji Thakor. Also under challenge are notices issued under sections 271 (1)(a), 271 (1)(b) and 271F of the Income Tax Act, 1961. It is prayed that all the proceedings initiated as above are liable to be declared as void ab intio and non-est. 3.1 It appears that on 9.3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Officer, Ward 7(1)(3) [(420) ITR 226], addressed the very issue. The Court considered various decisions of the Supreme Court and the High Court, touching the aspects of the issue, held that there cannot be any assessment against a dead person. In that case also, notice was issued to the dead assessee under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). 5.1 While holding that the proceedings would be nullity against the dead assessee, the rider was provided that in cases where legal representatives participate in the assessment or re-assessment proceedings, the proceedings may be maintained and continued. It was at the same time held that mere intimation by the legal representative to the assessing offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which notice is issued to a dead person could be termed as nullity. It is something like a safeguard passing a decree against a dead person which cannot be executed through the legal representatives of the judgment-debtor." 5.4.1 The continuation of proceedings pursuant to notice under Section 148 of the Act was held to be without authority of law by the Court stating thus - "...the notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal representative not having waived the requirement of notice under section 148 of the Act and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing back to the facts of the present case, Bachuji Balaji Thakor died on 22.10.2018. Notice under section 148 of the Income Tax Act came to be issued on 31.3.2021 and the Assessment Order was passed under section 147 of the Act read with section 144 of the Act on 23.3.2022. The total income of the said deceased assessee was determined to be Rs. 7,70,00,000/- and the tax demand of Rs. 4,47,68,708/- was raised. 5.3 Not only that the assessment arder came to be passed after four years from the death of the assessee, noticeably it transpires from the record that on 22nd March, 2022, the legal heir of the deceased Bachuji Balaji Thakor intimated the Income Tax authorities about the death of the assessee. The same was received by the authority c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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