Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 766 - AT - Income TaxValidity of reopening of assessment u/s 147 - Notice issued in the name of the deceased person - HELD THAT:- It is a settled position of law neither re-opening notice can be issued in the name of the deceased person nor the same can be continued against the deceased. The factum of death of the assessee on 20.06.2011 was already in the knowledge of the AO. Under these circumstances is the revenue who is to take proper step while issuing notice u/s 147 of the Act instead it is finalized in the name of the deceased. In this regard, we have considered the judgment passed in the matter of Shri Rajesh G. Shah[2021 (7) TMI 1323 - ITAT AHMEDABAD] and in the case of Savita Kapila [2020 (7) TMI 441 - DELHI HIGH COURT] where it has been held that in the absence of a statutory provision the duty cannot be cast upon legal representative to intimate factum of death of assessee to department and thus, where AO issued a notice to the assessee u/s 148 of the Act after his death and in such a case it could not have been validly served upon the assessee the said notice being invalid is required to be quashed - Decided in favour of assessee.
|