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TMI Blog2025 (3) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... n the name of the dead person. The argument based on Section 159 of the Act also does not appeal to us in the facts of the present case. Admittedly, no notices were issued to the legal representatives. The notices were issued to the dead person, and consequently, the legal representatives cannot be said to know about such notices. In such circumstances, the impugned notices or the impugned order made based thereon and same binds the legal representatives. In Devendra [2023 (7) TMI 694 - BOMBAY HIGH COURT], Gourang Anil Wakade [2024 (12) TMI 778 - BOMBAY HIGH COURT], and Sumit Balkrishna Gupta [2019 (2) TMI 1209 - BOMBAY HIGH COURT] the Coordinate Benches of this Court have consistently held that notices to a dead person or orders against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 06.04.2022 passed under section 148A (d), Impugned Assessment Order (Exhibit-C) dated 08.03.2024 passed under Section 147 read with section 144 read with section 144B of the Act and the Impugned Demand Notice (Exhibit-D) dated 08.03.2024 issued under section 156 of the Act; (b) issue a Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or direction under Article 226 of the Constitution of India, ordering and directing the Respondents to withdraw the Impugned Notice (Exhibit-A) dated 06.04.2022 issued under Section 148, Impugned 148 Order (Exhibit -B) dated 06.04.2022 passed under section 148A (d), Impugned Assessment Order (Exhibit-C) dated 08.03.2024 passed under Section 147 read with secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishna Gupta v. Assistant Commissioner of Income-tax, Circle 16(2), Mumbai [2019] 103 taxmann.com 188 (Bombay). 5. Mr. Ravi Rattesar, learned counsel for the revenue submitted that in these cases the assessees had furnished the email IDs of their chartered accountant. As such, all notices were being addressed to the chartered accountant. No intimation was given by the chartered accountant about the demise. He submitted that in terms of section 159 of the Income-tax Act, proceedings can be carried out or continued against the legal representatives. The petitioner claimed to be the legal representative. Therefore, there was no question of any nullities involved, and no reliefs could be granted to the petitioner. 6. The rival contentions now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd same binds the legal representatives. 10. In Devendra (supra.), Gourang Anil Wakade (supra.), and Sumit Balkrishna Gupta (supra.), the Coordinate Benches of this Court have consistently held that notices to a dead person or orders against a dead person are null and void. Following the reasoning in these decisions, the rule will have to be made absolute in terms of prayer clause (a) of this petition. 11. Accordingly, we quash and set aside the impugned notices and the impugned orders referred to in prayer clause (a) of the petition. The rule is made absolute in terms of prayer of (a) without any cost order. 12. However, we clarify that nothing in this judgment and order will preclude the respondents from proceeding against the legal re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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