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2023 (2) TMI 272 - HC - Income TaxReopening of assessment u/s 147 - notice issued is on late Assessee - HELD THAT:- This Court in the case of Chandreshbhai Jayantibhai Patel [2019 (1) TMI 353 - GUJARAT HIGH COURT] has dealt with the very issue of issuance of notice to the dead person to hold that the same is unsustainable under the law and that defect of initiation of notice to the deceased cannot be cured for the notice has to be treated as invalid. The similar view is taken in case of Urmilaben Aniruddhasinhji Jadeja [2019 (9) TMI 356 - GUJARAT HIGH COURT] Resultantly, this petition is allowed. Quashing and setting aside the notice and all consequential orders. However, if otherwise permissible under the law, a fresh notice under Section 159(2)(b) of the Income Tax Act in this relation to the legal heirs is permitted. - Decided in favour of assessee.
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