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Invalidity of Notice on Deceased Person under Income Tax Act The High Court held that the notice issued in the name of a deceased person under Section 148 of the Income Tax Act, 1961 was unenforceable and invalid. ...
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Invalidity of Notice on Deceased Person under Income Tax Act
The High Court held that the notice issued in the name of a deceased person under Section 148 of the Income Tax Act, 1961 was unenforceable and invalid. Citing legal precedents, the court determined that proceedings against a deceased individual are nullities. As a result, the court quashed the order under Section 148A(d) and the notice under Section 148, allowing the petitioner's Special Civil Application.
Issues involved: The validity of notice issued under Section 148 of the Income Tax Act, 1961 in the name of a deceased person.
Summary:
Issue 1: Validity of notice under Section 148 of the Income Tax Act, 1961
The petitioner filed a petition under Article 226 of the Constitution of India seeking to quash an order u/s 148A(d) dated 27.07.2022 and a notice issued u/s 148 dated 27.07.2022 under the Income Tax Act, 1961. The notice was issued in respect of Assessment Year 2013-14 to the petitioner's deceased father, alleging that income for that year had escaped assessment. Despite the petitioner informing the authority about his father's death and submitting a death certificate, the Revenue proceeded with the notice and passed the order. The petitioner contended that the notice under Section 148 was invalid and unenforceable as it was issued in the name of a deceased person.
Issue 2: Legal Precedents
The petitioner relied on the case of Income-tax Officer vs. Bhpendra Bhikhalal Desai, where it was held that a notice issued against a dead person for assessment or re-assessment proceedings is null and void. The facts of the present case were found to be similar to Himadri Kandarp Mehta vs. Incometax Officer, where proceedings against a dead person were deemed a nullity.
Judgment:
The High Court held that the notice issued in the name of a deceased person was unenforceable and invalid, following the well-settled principle that proceedings against a dead person are nullities. Consequently, the order u/s 148A(d) dated 27.07.2022 and the notice u/s 148 dated 27.07.2022 were quashed and set aside, allowing the Special Civil Application filed by the petitioner.
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