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2021 (7) TMI 1323 - AT - Income TaxValidity of reopening of assessment - whether notice under Section 148 could be issued in the name of a deceased? - HELD THAT:- It is a settled principle of law that reopening notice issued in the name of a deceased person is not tenable in the eye of law. Neither the reopening notice under Section 148 issued to a dead person could be continued against legal representatives. Reliance is placed on the judgment passed by the Hon’ble Jurisdictional High Court in the case of Urmilaben Anirudhsinhji Jadeja [2019 (9) TMI 356 - GUJARAT HIGH COURT], MARUTI SUZUKI INDIA LIMITED [2019 (7) TMI 1449 - SUPREME COURT] AND CHANDRESHBHAI JAYANTIBHAI PATEL [2019 (1) TMI 353 - GUJARAT HIGH COURT] Thus we find no merit in the initiation of the proceeding against the person who died more than three years prior to the date of issuance of notice under Section 148 - Decided in favour of assessee.
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