2022 (6) TMI 1435 - HC - Income Tax

Invalidity of Notices to Deceased Persons under Income Tax Act

The Bombay High Court ruled in a case concerning the validity of notices issued to a deceased person under the Income Tax Act, 1961. The court found that ... Validity of reopening of assessment - notice against dead [assessee] - HELD THAT:- Respondents[ revenue] has not controverted the factum of the death of late Smt. Niranjana Kalyanji Tanna and, therefore, we have no hesitation in holding that the notices impugned are invalid and non est in the eyes of law and cannot therefore be upheld. WP allowed. Issues:Invalidity of notices issued to deceased person under Income Tax Act, 1961.Analysis:The judgment by the Bombay High Court addressed the issue of the validity of notices issued to a deceased person under the Income Tax Act, 1961. The Petitioner, who is the son of the deceased, challenged the notices received after his mother's passing. The court noted that despite the communication of the mother's death to the tax authorities, the Petitioner received notices under Section 148 and Section 142(1) of the Income Tax Act in his mother's name. The Petitioner argued that it is legally incomprehensible to expect a deceased person to respond to such notices.The Petitioner relied on previous judgments, including one from the Gujarat High Court, to support the argument that notices issued to deceased individuals are invalid. The court cited the case of Raniben Khimji Patel Vs. The Assistant Commissioner of Income Tax and another case from the Gujarat High Court to emphasize the legal position that notices sent to deceased individuals hold no legal standing.The Respondents did not contest the fact of the mother's death, leading the court to conclude that the notices were indeed invalid and non est in the eyes of the law. Consequently, the court quashed the impugned notices and allowed the Writ Petition, disposing of the case accordingly. The judgment reaffirmed the principle that notices addressed to deceased persons are legally unsustainable and must be invalidated.