2025 (6) TMI 1552 - HC - Income Tax

Reopening of assessment u/s 147 - Order u/s 148A(d) to reopen the assessment in name of late assessee/person - HELD THAT - The impugned order passed u/s 148A(d) and the notice for reopening of A.Y. 2016-17 was issued in name of a dead person could not be controverted by learned Senior Standing Counsel Mr. Karan Sanghani. No order and notice could have been issued in name of a dead person and therefore the same are without jurisdiction. Both the notice and the impugned order are hereby quashed and set aside. Decided in favour of assessee.

Summary

The Gujarat High Court, in a petition under Article 226 challenging an order under section 148A(d) and notice under section 148 of the Income Tax Act, 1961 for A.Y. 2016-17, held that reopening assessment proceedings in the name of a deceased person is without jurisdiction. The petitioner's father, Markhibhai Karangiya, had died on 18.01.2017, and despite communication of his death along with the death certificate, the respondent issued notices and an order in the deceased's name. The Court emphasized that "no order and notice could have been issued in name of a dead person" and accordingly quashed and set aside the impugned order dated 18.03.2023 and the associated notice. The petition was disposed of on these grounds.