Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 576 - DELHI HIGH COURTValidity of reopening of assessment u/s 147 - notice issued in favour of the assessee, who was no longer alive on the date of the notice - HELD THAT:- As to prove the factum of death, the petitioner has also placed on record the death certificate issued by the North Delhi Municipal Corporation. Respondent has not disputed the factum of death of the assessee prior to the issuance of the Impugned Notice. He, however, submits that in the present case, even if this Notice is set aside by this Court, the respondents still be entitled to issue a fresh notice to the LRs of the deceased assessee in accordance with law. In view of the above and taking into account the judgment of this Court in Savita Kapila [2020 (7) TMI 441 - DELHI HIGH COURT] the Impugned Notice having been issued in favour of the assessee who was no longer alive, is set aside. - Decided in favour of assessee.
|