TaxTMI 
TaxTMI 
2023 (11) TMI 1236
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....1' hereinafter) for the assessment year 2019- 20 dated 27.03.2022 issued in case No. ITBA/AST/F/148A(SCN)/2022- 23/10514278(1) [Annexure P-3], as well as order u/S 148A(d) of the Act of 1961 dated 31.03.2022[Annexure P-5] for the assessment year 2019-20. 2. Brief facts of the case are that petitioner who was the legal heir of the original assessee received a notice DIN NO. ITBA/AST/F/148A(SCN)/2022- 23/1051427815 dated 27.03.2022 from the respondent no.1 under Section 148A(b) of the Act of 1961 disclosing that income chargeable to tax for the Assessment Year 2019-20 has escaped assessment within the meaning of Section 147 of the Act of 1961 and the petitioner is required to show cause as to why a notice u/S 148 of the Act of 1961 shoul....
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....ssessee has filed death certificate of the original assessee. The reply of the legal heir has been considered but not found to be acceptable and the entire payment of On-Money in cash amounting to Rs. 12,75,000/- is treated as undisclosed income of the assessee for the Assessment Year 2019-20 which is also chargeable to tax and the same has escaped the assessment and therefore, case of the petitioner is considered to be fit for issuance of notice u/S 148 of the Act of 1961. Hence the present petition is filed. 3. Learned counsel for the petitioner submitted that an essential condition to issue notice u/S 148 of the Act of 1961 is that the notice be issued to the person who is alive and the same cannot be issued to a dead person. In the ins....
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.... issue appropriate notice to petitioner under Section 148 of the Act of 1961 as a legal representative." 6. He also placed reliance on the case of Krishnaawtar Kabra Vs. Income Tax Officer reported in [2022] 140 taxmann.com 432(Gujarat) [29.03.2023] where it has been held that reopening notice u/S 148 issued upon deceased assessee was void ab into and therefore consequential proceedings and orders passed thereon were without any jurisdiction and where to be quashed and set aside. 7. It is also submitted that if respondents rely upon Section 159 of the Act of 1961, the same would be of no avail as the same applies only to a situation where proceedings are initiated/pending against the assessee when he/she is alive and after his/her death, ....
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....ed assessment in the year 2019-20. Being the legal heir, he was not bound to put forth explanation since the original assessee has died before initiation of proceedings. The order was issued without application of mind and without giving any reasons. Hence, writ of certiorari/or a writ of mandamus or writ or direction be issued to quash the notice dated 27.03.2022 under Section 148A(b) of the Act of 1961 as well as the order dated 31.03.2022 under Section 148A(d) of the Act of 1961 and the respondents be directed to withdraw or cancel the aforesaid notice as well as order. 9. Learned counsel for the respondent/Income Tax Department by placing reliance on the various judgments of the Apex Court as well as the High Court submitted that petit....
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....The fact that Mr. Kirankant Shah died on 05.04.2021 is not disputed. The notice issued in the name of the dead person is unenforceable in the eyes of law. 13. It has been observed by the Delhi High Court in the case of Savita Kapila Vs. Asstt. CIT reported in [2020] 118 taxmann.com 46/273 Taxman 148/426 IRT 502/108 CCH 0049 DelHC] as under: "In the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department." "Consequently, the legal heirs are under no statutory obligation to intimate the death of the assessee to the revenue." 14. The Madras High Court in the case of Alamelu Verappan (supra) has observed as under: "Nothing ....