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2020 (5) TMI 633 - HC - Income TaxNotice issued to dead person - HELD THAT:- As petitioner submits AO could not have issued the impugned notice dated 31st March, 2019 upon a dead person - the orders passed in pursuance to the said notice are a nullity. Learned counsel for petitioner states that no notice was ever served upon the legal heirs within time and thus the proceedings are barred by limitation. In support of his submission, he relies upon Durlabhai Kanubhai Rajpara vs. Income Tax Officer Ward 1(3)(7), Surat, (2019) 4 TMI 784 (Gujarat High Court); Rajender Kumar Sehgal vs. Income Tax Officer Ward 56(1) New Delhi, (2018) 12 TMI 697 (Delhi High Court); and Sumit Balkrishna Gupta vs. Asstt. Commissioner of Income Tax, Circle 16(2), Mumbai & Ors., 2019 (2) TMI 1209 (Bombay High Court). Issue notice. Mr. Zoheb Hossain, learned standing counsel accepts notice on behalf of the respondent. He prays for and is permitted to file a counter-affidavit/ reply-affidavit within a week.
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