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2020 (2) TMI 994 - BOMBAY HIGH COURTReopening of assessment - notice issued in the name of the dead person - HELD THAT:- In Sumit Balkrishna Gupta [2019 (2) TMI 1209 - BOMBAY HIGH COURT] the Division Bench of this Court upon considering several other decisions has held that issue of notice of reopening the income in the name of the of the deceased assessee and after considering the same, came to the conclusion that the notice issued in the name of the dead person for reopening of assessment is null and void. This Court has held that the issue of the Notice under Section 148 of the IT Act, is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent. Thus we quash the impugned Notice - Decided in favour of assessee.
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