TMI BlogAssessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax ProceedingsX X X X Extracts X X X X X X X X Extracts X X X X ..... case delves into the critical legal issue concerning the issuance of a notice under Section 148 of the Income Tax Act, 1961 , to a deceased individual, specifically for the Assessment Year 2018-19. The petitioner, as the legal heir, was served a notice to reopen the assessment of the deceased's income, allegedly having escaped assessment. Despite the petitioner's submission of the deat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of a Section 148 notice to the correct person is not merely procedural but a condition precedent for the exercise of jurisdiction by the Assessing Officer. This requirement emphasizes the foundational aspect of jurisdiction in the context of reassessment proceedings. Duty of Legal Heirs : The case also touches upon the responsibilities of legal heirs in the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Assessing Officer or the High Court under Section 66(2) of the Act, does not preclude the granting of relief through a writ prohibiting an authority from acting without jurisdiction. The High Court's power to provide relief under Article 226 of the Constitution is emphasized in such situations. III. Court s Decision and Reasoning The Court ultimately held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax matters. V. Potential Areas for Further Legal Exploration Clarification of Legal Heirs' Duties : While this case establishes no statutory duty for legal heirs to inform tax authorities of an assessee's death proactively, exploring the possibility of legislative amendments to clarify this aspect could be beneficial. Streamlining Procedures Post-Assessee's Demis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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