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2023 (11) TMI 1196 - HC - Income TaxReopening of assessment u/s 147 against dead person - obligation on the part of the legal representatives - HELD THAT:- The notice issued in the name of the dead person is unenforceable in the eyes of law. See Savita Kapila Vs. Asstt. CIT [2020 (7) TMI 441 - DELHI HIGH COURT] held that in the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department - Consequently, the legal heirs are under no statutory obligation to intimate the death of the assessee to the revenue The notice issued to a dead person for reopening of assessment of a dead person is null and void, this Court holds that the notice and all consequential proceedings arising therefrom in the name of the deceased assessee are not sustainable.
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