TaxTMI 
TaxTMI 
Jurisdictional Prerequisites for Initiating Reassessment u/s 148: Non-Depoist of TDS by the Employer
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.... 1. INTRODUCTION This case deals with the validity of a reassessment notice issued u/s 148 of the Income Tax Act, 1961 (the Act) against a deceased assessee. The core legal question presented is whether the revenue authorities can initiate reassessment proceedings against a person who is no longer alive. 2. ARGUMENTS PRESENTED The petitioner, who is the wife and legal heir of the deceased asses....
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....e u/s 148 in the name of the correct person and not in the name of a dead person is a sine qua non for acquiring jurisdiction and initiating action u/s 148 of the Act. The Court also took note of the Gujarat High Court's decision in [2019 (1) TMI 353 - GUJARAT HIGH COURT], which held that there is no statutory provision casting a duty upon legal representatives to intimate the factum of death....
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.... no statutory obligation on legal representatives to intimate the death of an assessee to the Income Tax Department. * When the tax has already been deducted at source on salary income, reassessment action leading to a demand for tax cannot be initiated against the assessee or their legal representatives. * Even in cases of non-deposit of TDS by the employer, the demand cannot be shown as outs....