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TMI BlogAssessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax ProceedingsX X X X Extracts X X X X X X X X Extracts X X X X ..... nto the critical legal issue concerning the issuance of a notice under Section 148 of the Income Tax Act, 1961, to a deceased individual, specifically for the Assessment Year 2018-19. The petitioner, as the legal heir, was served a notice to reopen the assessment of the deceased's income, allegedly having escaped assessment. Despite the petitioner's submission of the death certificate, a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the correct person is not merely procedural but a condition precedent for the exercise of jurisdiction by the Assessing Officer. This requirement emphasizes the foundational aspect of jurisdiction in the context of reassessment proceedings. * Duty of Legal Heirs: The case also touches upon the responsibilities of legal heirs in the context of the deceased assessee's tax mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66(2) of the Act, does not preclude the granting of relief through a writ prohibiting an authority from acting without jurisdiction. The High Court's power to provide relief under Article 226 of the Constitution is emphasized in such situations. III. Court's Decision and Reasoning The Court ultimately held that the notice and order under Section 148 and 148A(d) of the Act of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Legal Heirs' Duties: While this case establishes no statutory duty for legal heirs to inform tax authorities of an assessee's death proactively, exploring the possibility of legislative amendments to clarify this aspect could be beneficial. * Streamlining Procedures Post-Assessee's Demise: Developing clear procedural guidelines for handling tax matters after an assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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