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2019 (4) TMI 1172 - HC - Income TaxReopening of assessment u/s 148 - notice in the name of a deceased person - HELD THAT:- Department had due notice about the death of the assessee, inasmuch as other proceedings under the Act had been taken against the petitioner as the legal heir of deceased assessee. Thus, despite the fact that the Department was well aware of the death of the assessee, the impugned notice under section 148 of the Act came to be issued to the deceased assessee and not to the heir and legal representative of the deceased. The impugned notice dated 29.03.2018 under section 148 of the Act which is a jurisdictional notice, having been issued in the name of a deceased person is invalid and lacks jurisdiction and, therefore, cannot be sustained. See CHANDRESHBHAI JAYANTIBHAI PATEL VERSUS THE INCOME TAX OFFICER [ 2019 (1) TMI 353 - GUJARAT HIGH COURT ] - Decided against revenue.
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