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2019 (4) TMI 819 - BOMBAY HIGH COURTNotice u/s 148 - notice issued to the dead person - despite information, ITO issued notice u/s 142(1) - Held that:- The facts are not seriously in dispute. The Petitioner had produced the death certificate of Shri Shyamsundar Dhumatkar before the Income Tax authorities, indicating that he died on 14/10/2016. Thus, the impugned notice of reopening of assessment was issued on a dead person. There are several judgments of different High Courts holding that the notice or reopening of assessment is invalid in law. A reference in this respect can be made to a decision of Gujarat High Court in the case of CHANDRESHBHAI JAYANTIBHAI PATEL VERSUS THE INCOME TAX OFFICER [2019 (1) TMI 353 - GUJARAT HIGH COURT], decided on 10/12/2018). As also the decision of Madras High Court in the case of ALAMELU VEERAPPAN VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD 2 (2) , CHENNAI [2018 (6) TMI 760 - MADRAS HIGH COURT]. It is not necessary to refer to all the judgments on the point. Suffice it to say, as per the settled law, notice for reopening of assessment against a dead person is invalid. - Decided against revenue
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