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of <h1>Assessment proceedings against deceased void without legal rep; notice to deceased after death deemed illegal.</h1> <h3>MITESH GORADHANDAS SOMAIYA LHS OF LATE GORADHANDAS MADHAVJI SOMAIYA Versus INCOME TAX OFFICER WARD 6 (1) (1)</h3> MITESH GORADHANDAS SOMAIYA LHS OF LATE GORADHANDAS MADHAVJI SOMAIYA Versus INCOME TAX OFFICER WARD 6 (1) (1) - TMI Issues:Assessment proceedings against deceased person under Income Tax Act, 1961.Analysis:The petitioner, as the legal representative of the deceased assessee, sought to quash a notice issued under section 148 of the Income Tax Act, 1961, proposing to assess/reassess the income/loss of the deceased for the Assessment Year 2017-2018. The deceased passed away on 20.08.2019, and the notice was issued on 30.3.2021, after a gap of nineteen months. The petitioner raised objections against the reopening, stating that the assessee had passed away, but the authorities failed to respond, leading to the filing of the petition.The main issue before the court was whether assessment proceedings against a dead person are maintainable. Citing the case of Himadri Kandarp Mehta, the court emphasized that assessment against a deceased person is not permissible unless legal representatives participate in the proceedings. The court referred to Section 292B of the Act, stating that it does not apply when notices are issued to a dead assessee, and proceedings started against them. The court held that such proceedings would be a nullity and a jurisdictional defect.In this case, the legal representative of the deceased clearly informed the Income Tax officer that the notice was invalid due to the death of the assessee. As there was no evidence to suggest that the legal representative submitted to the jurisdiction of the authorities or participated in the proceedings, the court deemed the notice against the dead assessee to be illegal. Consequently, the court allowed the petition, setting aside the notice issued by the Income Tax authorities and directing them not to proceed against the deceased assessee.In conclusion, the court's decision was based on established legal principles that assessment proceedings against a deceased person are void unless legal representatives engage in the process. The judgment emphasized the importance of jurisdictional compliance and the invalidity of notices issued to deceased individuals under the Income Tax Act, 1961.
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