Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

NOTICE ISSUED IN THE NAME OF DECEASED PERSON FOR REASSESSMENT

Income Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 5-3-2018 Last Replied Date:- 6-3-2018 - Section 148 of the Income Tax Act, 1961 ( Act for short) provides that before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

case laws. In Rasid Lala V. Income Tax Officer - 2016 (12) TMI 1282 - GUJARAT HIGH COURT the reassessment proceedings had been initiated against a dead person. The High Court held that the reassessment proceedings having been initiated against the dead person and that too after a long delay, even if section 159 of the Act is attracted, in that also, the notice was required to be issued against and in the name of the heir of the deceased assessee. The Court further held that in the facts and circ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assed away on 19.08.2012. The Department issued notice dated 30.03.2017 to Shri Dhirajlal Dayaljibhai Thakkar, a dead person for re-assessment. The petitioner, being the legal heir of the deceased person and legal representative has filed the present writ petition under Article 226 of the Constitution of India and challenged the notice dated 30.03.2017 issued by the Department. The petitioner submitted the following before the High Court- Shri Dhirajlal Dayaljibhai Thakkar had passed away on 19. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Tribunal in which the petitioner has been shown to be the legal heir. It is, therefore, well within the knowledge of the Department that the petitioner s father passed away and that the petitioner is the heir and legal representative of Shri Dhirajlal Dayaljibhai Thakkar. In these circumstances, the impugned notice under section 148 of the Act which has been issued against a dead person is bad in law. In view of section 159 of the Income Tax Act the Department was required to issue the notic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e and he passed away only on 19.08.2012. In view of the provisions of section 159 the proceedings would not stand vitiated. Having regard to the provisions of section 292B read with section 292BB of the Act, the notice cannot be treated as invalid as the legal heir of the assessee had participated in the appellate proceedings which are pending. The impugned notice does not suffer any legal infirmity warranting interference by the High Court. In response to the submission of the Department in reg .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, who appeared and perhaps co-operated and therefore the primary condition for the invocation of section 292BB of the Act is absent. The petitioner submitted that the provisions of section 292BB of the Act would not be applicable and that the petitioner deserves to be allowed by setting aside the impugned notice. The High Court considered the arguments put forth by both sides. The High Court observed that the father of the petitioner passed away on 19.08.2012. The petitioner has informed the Rev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.