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 362 - HC - Income TaxValidity of Reopening of assessment u/s 147 - notice u/s 148 issued upon a deceased assessee - HELD THAT:- As it is clear that the settled position of law is that a notice under Section 148 issued upon a deceased assessee was void ab initio. Therefore, the notice issued on 13th April, 2021, which was impugned in the writ petition, has to be necessarily set aside. Pursuant to such notice an order of assessment had been passed against a dead person. Therefore, not only the notice issued under Section 148 but also the assessment order are liable to be set aside Respondent department should be granted liberty to proceed in accordance with the amended provisions namely, Section 148A of the Act, by proceeding against the legal representative of the deceased assessee, who had in fact submitted the legal heir certificate and other documents when the assessment was taken up which ultimately culminated in the assessment order dated 25th March, 2022. For the above reasons, the appeal is allowed and the order passed in the writ petition is set aside. The notice issued under Section 148 on 13th April, 2021 on a dead person and the consequential assessment order dated 25th March, 2022 are set aside - Decided in favour of assessee.
|