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TMI Blog2024 (9) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name of a dead person is sine qua none for acquiring the jurisdiction and initiating action under Section 148 of the Act. In the present case, the proceedings were not initiated against the assessee when he was alive and after his death, his legal heirs did not step into the shoes of the deceased assessee. The Gujarat High Court in Chandresh Jayantibhai Patel [ 2019 (1) TMI 353 - GUJARAT HIGH COURT ] took the view that there is no statutory provision which casts a duty upon the legal representatives to intimate the factum of death of an assessee to the Income Tax Department. The Court also took note that there may be cases where the legal representatives are estranged from the deceased assessee or the deceased assessee may have beque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EJA, J. 1. The present Writ Petition has been filed by the writ petitioner, who is the wife and legal heir of late Sh. Vipin Gupta (deceased) assessee, therein, assailing the notice under Section 148-A(b) of the Income Tax Act, 1961 [ Act ] dated 15.02.2024 for the Assessment Year [ AY ] 2020-21 along with consequential order and notice under Section 148-A of the Act, both even dated 21.03.2024, seeking to assess/reassess the income of the deceased assesee. 2. Briefly stated, the facts are that Sh. Vipin Gupta, husband of the petitioner, passed away on 17.08.2019. His return of income under Section 139 (1) of the Act could not be filed by his legal representatives. 3. A notice under Section 148-A(b) dated 15.02.2024 was issued in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 7. Per contra, the learned counsel appearing for the Revenue has submitted that the impugned notices and order were passed in accordance with legislative mandate of Section 148 of the Act. 8. The question of the validity of a notice issued against a dead person is no longer res-integra. While dealing with an identical question, this Court in the case of Savita Kapila v. Assistant Commissioner of Income Tax in W.P. (C) No. 3258 of 2020 held that the pre-requisite for issuing a notice in the name of the correct person and not in the name of a dead person is sine qua none for acquiring the jurisdiction and initiating action under Section 148 of the Act. The Court while setting aside the notice issued under Section 148 of the Act in the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 148 of the Act against a dead person is invalid, unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection. Consequently, in view of the above, a reopening notice under Section 148 of the Act, 1961 issued in the name of a deceased-assessee is null and void. Also, no notice under Section 148 of the Act, 1961 was ever issued upon the petitioner during the period of limitation. Consequently the proceedings against the petitioner are barred by limitation as per section 149 (1) (b) of the Act, 1961. As in the present case proceedings were not initiated/pending against the assessee when he was alive and after his death the legal representative did not step into the shoes of the deceased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a notice under Section 147 of the Act. 12. Before concluding, we may also take note that reassessment action was initiated, based upon the following information at Insight Portal, which is as under:- Details of Information Sl. No. Information Description Source Amount in Rs. 1. TDS Statement Salary to employees (Section 192) (Annexure-II) AIRPORTS AUTHORITY OF INDIA 47,34,930/- 2. TDS Statement Salary to employees (Section 192) AIRPORTS AUTHORITY OF INDIA 47,43,930/- TOTAL 94,87,860/- 13. Learned counsel for the petitioner submits that the husband of the petitioner was an employee of Airports Authority of India and the income alleged to have escaped assessment is the salaried income of the deceased for the AY 2020-21, upon which, employer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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