Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1517 - BOMBAY HIGH COURTReopening of Re-assessment - notice issued to a dead person - HELD THAT:- AO as proceeded to pass the order of assessment against the deceased assessee. The said order is unsustainable as the entire reassessment proceedings were initiated and the order impugned passed against a dead person, which makes the order invalid and non est in the eyes of law. This court in the case of Dipak Tanna [2022 (6) TMI 1435 - BOMBAY HIGH COURT] has held that the notice issued to a dead person is not valid. Reliance in this regard can also be placed in the case of ITO v. Durlabhbhai Kanubhai Rajpara [2019 (10) TMI 933 - SC ORDER] as held that a notice issued under section 148 of the Act against a dead person would be invalid, unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection. Consequently, where the legal representatives do not waive their right to a notice under section 148 of the Act, it cannot be said that the notice issued against the dead person is in conformity with and with intent and purpose of the Act
|