Court voids notice to deceased under Income Tax Act, sets aside assessment. Precedents cited, Section 292BB not applicable.

The court allowed the petition, declaring the notice issued against the deceased Khimji Harji Patel as illegal and set it aside. The court emphasized that the notice issued to a deceased person under section 148 of the Income Tax Act was invalid, citing precedents where assessments against deceased individuals were deemed null and void without active participation of legal representatives. The court rejected the application of Section 292BB in such cases, holding that proceedings against deceased assesses are nullities.

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Issues:
Validity of notice issued under section 148 of the Income Tax Act, 1961 to a deceased person.

Analysis:
The petitioner, a legal heir, challenged a notice issued by the Assessing Officer under section 148 of the Income Tax Act, 1961, for the Assessment Year 2014-2015, against the deceased Khimji Harji Patel. The petitioner contended that the notice issued to a deceased person was invalid, especially after informing the authorities of the death. The petitioner argued that any assessment order against the deceased could not be passed onto the legal heir. The court referred to the case law, including Urmilaben Anirudhhasinji Jadeja Vs. Income Tax Officer, where it was held that no assessment could be made against a dead person. The court emphasized that proceedings against a dead assessee would be null and void unless legal representatives actively participate in the assessment proceedings. The court rejected the application of Section 292BB of the Act in such cases, stating that issuing a notice to a dead person renders the proceedings a nullity, akin to passing a decree against a deceased individual. The court also cited a similar decision in Chandreshbhai Jayantibhai Patel vs. Income Tax Officer, where the legal representative did not submit to the jurisdiction or participate in the proceedings. Consequently, the court allowed the petition, holding that the notice against the deceased assessee was not sustainable.

In conclusion, the court allowed the petition, declaring the notice issued against the deceased Khimji Harji Patel as illegal and set it aside. The court made the rule absolute, emphasizing that the notice dated 22.07.2022 issued by the income tax authorities to the deceased was invalid.

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