Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
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The High Court held that issuing a notice u/s 148 in the name of a deceased assessee is invalid and a prerequisite for acquiring jurisdiction. The legal heirs are not obligated to inform the Income Tax Department about the assessee's death. In case of salary income, the employer is responsible for TDS payments, and the assessee cannot be reassessed for the amount already deducted as TDS. Even if the employer fails to deposit the TDS, the demand cannot be raised against the assessee or legal representatives. Consequently, the impugned notices and orders u/ss 148 and 148A(b) and (d) were set aside, and the assessee's appeal was allowed.
The High Court held that issuing a notice u/s 148 in the name of a deceased assessee is invalid and a prerequisite for acquiring jurisdiction. The legal heirs are not obligated to inform the Income Tax Department about the assessee's death. In case of salary income, the employer is responsible for TDS payments, and the assessee cannot be reassessed for the amount already deducted as TDS. Even if the employer fails to deposit the TDS, the demand cannot be raised against the assessee or legal representatives. Consequently, the impugned notices and orders u/ss 148 and 148A(b) and (d) were set aside, and the assessee's appeal was allowed.
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