Rectification notice to a deceased taxpayer was invalid where the department already knew of the death.

A rectification notice issued under the Income-tax Act in the name of a deceased noticee was held unsustainable where the department already had information about the death before issuance. On those facts, the court treated service on a dead person as invalid and quashed the notice.

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Issues: Whether a notice under Section 154 of the Income-tax Act, 1961 issued to a deceased noticee, despite prior information of death being available with the department, is liable to be quashed.

Analysis: The petitioner challenged the rectification notice on the ground that it had been issued in the name of a dead person. The respondents also accepted, on instruction and from the record, that information regarding the death of the noticee was already available with the department before the notice was issued.

Conclusion: The notice was quashed.

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