Invalid Notice under Section 148 Set Aside for Deceased Assessee

The Court set aside the Notice issued under Section 148 of the Income Tax Act, 1961 in the name of the deceased assessee for Assessment Year 2017-18. The Court ruled that the notice was invalid as it was issued to a deceased individual. However, the respondents were allowed to issue a fresh notice to the legal representatives of the deceased assessee in compliance with the law.

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Issues:
Challenge to Notice under Section 148 of the Income Tax Act, 1961 issued in the name of deceased assessee for Assessment Year 2017-18.

Analysis:

Issue 1: Challenge to Notice under Section 148
The petition challenged the Notice dated 24th June, 2021 issued by the respondent under Section 148 of the Income Tax Act, 1961, in the name of the deceased assessee late Sh. Ram Avtar Bhageria for the Assessment Year 2017-18. The petitioner argued that the notice was non est as it was issued in favor of an assessee who was no longer alive at the time of the notice. The petitioner relied on a previous judgment of the Court to support this contention.

Issue 2: Factum of Death
The petitioner provided evidence of the death of the assessee by submitting the death certificate issued by the North Delhi Municipal Corporation. The learned counsel for the respondent did not dispute the factum of death of the assessee before the issuance of the Impugned Notice. However, the respondent argued that even if the current notice is set aside, they would still be entitled to issue a fresh notice to the legal representatives of the deceased assessee in accordance with the law.

Issue 3: Court's Decision
Considering the arguments presented and the judgment in a previous case, the Court set aside the Impugned Notice dated 24th June, 2021, as it was issued in favor of an assessee who was deceased. The Court clarified that this order would not prevent the respondents from issuing a fresh notice for the concerned Assessment Year to the legal representatives of the deceased assessee in accordance with the law. The petition was disposed of accordingly, and the order was directed to be uploaded on the website and forwarded to the learned counsel through e-mail.

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