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2023 (2) TMI 470 - HC - Income TaxValdity of reopening of assessment - notice u/s 148A(b) had been addressed in the name of the deceased - liability of legal heir of the deceased - HELD THAT:- From the facts as they emerge from the record, make it clear that initial notice u/s 148 was in the name of the deceased and so was the subsequent communication dated 20 May 2022 purporting to be a notice in terms of Section 148A(b), it is settled law that notice issued under Section 148 of the Act against a dead person would be invalid, unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection. Reference in this regard can be made in the case of Income Tax Ward 1(3)(7), Surat Vs. Durlabhbhai Kanubhai Rajpara [2019 (10) TMI 933 - SC ORDER]. Petition is allowed. Notices issued under Section 148 and the Order u/s 148A(d) are set aside.
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