9911796707
TMI Blog2024 (9) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present Writ Petition has been filed by the writ petitioner, who is the son of late Sh. Vijay Shankar Goel, assessee, therein, assailing the notice under Section 148A (b) of the Income Tax Act, 1961 ["Act"] dated 26.05.2022, impugned order under Section 148A (d) dated 30.07.2022 and the notice under Section 148 both even dated 30.07.2022 for the Assessment Year ["AY"] 2015-16. 2. The background facts, leading to the filing of the present petition are that late Sh. Vijay Shankar Goel (assessee) filed his income tax return for AY 2015-16 on 31.10.2015. A notice under Section 148 dated 08.04.2021 for AY 2015-16 was issued in the name of the assessee. Assessee expired on 10.05.2021. 3. In compliance to the aforesaid notice under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AY 2015-16 was also issued in the name of the deceased assessee. 10. The principal challenge to the initiation of action for reassessment is that the notices were issued in the name of a dead person. It is argued that despite having been informed that the assessee had expired, respondent have proceeded to initiate action under Section 148 of the Act in the name of the deceased assessee. 11. Learned counsel representing the respondent has submitted that the initial notice under Section 148 of the Act had been issued and served upon the assessee on 08.04.2021 and such notice was later converted in a Show Cause Notice under Section 148A (b) of the Act in consonance with the directions issued by the Supreme Court in the case of Ashish Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice under section 148 of the Act issued against the deceased-assessee can be said to be in conformity with or according to the intent and purposes of the Act. In this regard, it may be noted that a notice under section 148 of the Act is a jurisdictional notice, and existence of a valid notice under section 148 is a condition precedent for exercise of jurisdiction by the Assessing Officer to assess or reassess under section 147 of the Act. The want of valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus, affects the validity of the proceedings for assessment or reassessment. A notice issued under section 148 of the Act against a dead person is invalid, unless the legal representative sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the impugned notice being valid in law. Even though, the initial notice under Section 148 dated 08.04.2021 was issued during the lifetime of the assessee, the eventual reassessment action was commenced on the basis of notice under Section 148A (b) dated 26.05.2022 which resulted in issuance of impugned notice under Section 148 of the Act dated 30.07.2022. Admittedly, both the impugned notices dated 26.05.2022 and 30.07.2022 are in the name of the deceased person. Petitioner had duly informed the Department about the death of the assessee and had even furnished the particulars of the legal heirs on the Income Tax Portal. Having derived knowledge of the death of the assessee and the particulars of the legal heirs, it was incumbent upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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