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TMI Blog2024 (9) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice under Section 148-A(b) of the Income Tax Act, 1961 ["Act"] dated 15.02.2024 for the Assessment Year ["AY"] 2020-21 along with consequential order and notice under Section 148-A of the Act, both even dated 21.03.2024, seeking to assess/reassess the income of the deceased assesee. 2. Briefly stated, the facts are that Sh. Vipin Gupta, husband of the petitioner, passed away on 17.08.2019. His return of income under Section 139 (1) of the Act could not be filed by his legal representatives. 3. A notice under Section 148-A(b) dated 15.02.2024 was issued in the name of the deceased assessee Sh. Vipin Gupta, asking him to show cause as to why notice under Section 148 of the Act should not be issued. The impugned notice was served thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Section 148 of the Act. 8. The question of the validity of a notice issued against a dead person is no longer res-integra. While dealing with an identical question, this Court in the case of Savita Kapila v. Assistant Commissioner of Income Tax in W.P. (C) No. 3258 of 2020 held that the pre-requisite for issuing a notice in the name of the correct person and not in the name of a dead person is sine qua none for acquiring the jurisdiction and initiating action under Section 148 of the Act. The Court while setting aside the notice issued under Section 148 of the Act in the name of a dead person, held as follows:- "26. In the opinion of this court the issuance of a notice under section 148 of the Act is the foundation for reopening of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection." Consequently, in view of the above, a reopening notice under Section 148 of the Act, 1961 issued in the name of a deceased-assessee is null and void. Also, no notice under Section 148 of the Act, 1961 was ever issued upon the petitioner during the period of limitation. Consequently the proceedings against the petitioner are barred by limitation as per section 149 (1) (b) of the Act, 1961. As in the present case proceedings were not initiated/pending against the assessee when he was alive and after his death the legal representative did not step into the shoes of the deceased assessee, section 159 of the act, 1961 does not apply to the present case." 9. Recently, in the case of Sangeeta Goyal v. Commissioner of Customs (Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g information at Insight Portal, which is as under:- Details of Information Sl. No. Information Description Source Amount in Rs. 1. TDS Statement - Salary to employees (Section 192) (Annexure-II) AIRPORTS AUTHORITY OF INDIA 47,34,930/- 2. TDS Statement - Salary to employees (Section 192) AIRPORTS AUTHORITY OF INDIA 47,43,930/- TOTAL 94,87,860/- 13. Learned counsel for the petitioner submits that the husband of the petitioner was an employee of Airports Authority of India and the income alleged to have escaped assessment is the salaried income of the deceased for the AY 2020-21, upon which, employer had deducted TDS, and therefore, there is no income which has escaped assessment. 14. Form-16 issued in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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