9911796707
TMI Blog2024 (8) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... utory obligation on the part of the legal representatives of the deceased to immediately intimate the death of the assessee or take steps to cancel the PAN registration. It cannot be debated upon that it is the duty of the Department to ensure that it s notice is issued and executed on a person to whom it is intended to be served. If the Department gets knowledge after issuance of such a notice that the concerned assessee has passed away, there must be a mechanism to recall such a notice since, it would be a wasteful exercise to spend time for attempting to serve such a notice on a dead person, in as much as, it would not advance the case of either of the parties since a dead person would not be answerable to or respond to the notice and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 16.03.2024 passed under Section 148-A (d) and so also, the notice dated 16.03.2024 issued under Section 148 of the Income Tax Act. All these notices are issued by Respondent No.2. The grievance of the widow is that the entire proceeding is vitiated since the first notice for re-opening of the assessment is issued in the name of a dead person and the same obviously could not have been served on such a dead person. The Petitioner s husband died on 01.05.2021, due to the Covid-19 pandemic. The Petitioner is the widow. Two minor children are residing with her. The deceased assessee was assessed by Respondent No.2, who is under Respondent No. 1-Authority, for the purpose of Section 151 of the Income Tax Act. Respondent No. 3 is the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentatives of the deceased to immediately intimate the death of the assessee or take steps to cancel the PAN registration. 8. It cannot be debated upon that it is the duty of the Department to ensure that it s notice is issued and executed on a person to whom it is intended to be served. If the Department gets knowledge after issuance of such a notice that the concerned assessee has passed away, there must be a mechanism to recall such a notice since, it would be a wasteful exercise to spend time for attempting to serve such a notice on a dead person, in as much as, it would not advance the case of either of the parties since a dead person would not be answerable to or respond to the notice and the legal heirs, unless served with a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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