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2022 (11) TMI 1260 - HC - Income TaxAssessment proceedings maintainable against the dead person - Intimation from legal heir - HELD THAT:- Bachuji Balaji Thakor died on 22.10.2018 in whose name, notice was issued by the income tax authorities on 31.3.2021 under Section 148 of the Act seeking to reopen assessment in respect of Assessment Year 2016-2017. The petitioner herein who happens to be the legal representative intimated to the income tax officer concerned that the noticee Bachuji Balaji Thakor had died long back and that the notice was without jurisdiction. The Income Tax authorities did not pay heed to the said intimation. The facts of the case did not offer any fact or circumstances to suggest that the legal representative of the deceased assessee in any manner submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings. On the contrary, communication dated 22.3.2022 was sent to the income tax officer by the legal representative that the noticee Bachuji Balaji Thakor had died. the present petition deserves to be allowed. It is hereby allowed by holding that the impugned notice, which was against the dead assessee, could not have been sustained.
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