TaxTMI 
TaxTMI 
2022 (11) TMI 914
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...., 2021 framed under Section 143(3) of the Income Tax Act, 1961 ('the Act'), the consequential notice of demand under Section 156 of the Act, the notice initiating proceeding for levy of penalty under Section 270 A of the Act and lastly, the impugned notice dated 22nd September, 2019 issued under Section 143(2) of the Act for initiating scrutiny assessment proceedings in the case of Late Sh. Virendra Kumar Bhatnagar for Assessment Year ('AY') 2018-19. 2. The petitioner is the son of Late Sh. Virendra Kumar Bhatnagar (hereinafter referred to as the 'deceased Assessee') who died on 10th March, 2018. 3. Learned counsel for the Petitioner states that upon demise of the Assessee, his son Sh. Vikram Bhatnagar, the Petitioner herein filed an e-ap....
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....1 and 22nd September, 2021 issued by the AO even though the name of the deceased Assessee was mentioned, the AO added a suffix 'Through Legal Heir Vikram Bhatnagar'. He states that such an amendment to the subsequent notices was impermissible. He further states the said suffix could not cure the fundamental defect that the notice was not issued to all the legal heirs of the deceased Assessee. 6. He states that the AO concluded the aforesaid assessment proceedings and passed the consequential impugned assessment order dated 30th September, 2021 in the name of the deceased Assessee and bearing his PAN AEFPB8513E, thereby assessing the total income at Rs. 13,49,43,945/-. He states that the impugned assessment has been completed for the comple....
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....vita Kapila vs. Assistant Commissioner of Income Tax in W.P.(C) No. 3258 of 2020 has held as under. "...... 26. In the opinion of this court the issuance of a notice under section 148 of the Act is the foundation for reopening of an assessment. Consequently, the sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. (See Sumit Balkrishna Gupta v. Asst. CIT [2019] 414 ITR 292 (Bom) ; [2019] 2 TMI 1209- Bombay High Court). 27. In Chandresh Jayantibhai Patel v ITO [2019]....
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.... and after his death the legal representative did not step into the shoes of the deceased assessee, section 159 of the act, 1961 does not apply to the present case. xxxxxxx 30. Section 159 of the Act, 1961 applies to a situation where proceedings are initiated/pending against the assessee when he is alive and after his death the legal representative steps into the shoes of the deceased assessee. Since that is not the present factual scenario, Section 159 of the Act, 1961 does not apply to the present case. 31. In Alamelu Veerapan v. ITO [2018] 12 ITR-OL 95 (Mad); [2018] (6) TMI 760- the Madras High Court, it has been held by the Madras High Court, "In such circumstances, the question would be as to whether section 159 of the Act wou....