TaxTMI 
TaxTMI 
TaxTMI 
2023 (11) TMI 1393
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....148 issued on 30.03.2021 (Annexure-2) for the Assessment year 2015-16, by the ITO, Ward - 2(1), Dhanbad, since the same has been issued on a dead person i.e. Late Bidya Nand Chourasia who expired on 14.02.2015 (Annexure-3/1), which are wholly without jurisdiction, void ab-initio since passed on the dead person, even after the counsel of the Petitioner informed the Respondent No.1, the Jurisdictional Assessing officer, on 28.02.2022 (Annexure-3& 3/1) about the death of the Assessee Bidya Nand Chourasia with a copy of his Death Certificate. 2. The brief facts of the case as would appear from the writ application is that the husband of the petitioner, Bidya Nand Chourasia, was assessed to income tax since long at Dhanbad having PAN : ABUPC9210H and filed his return of income up to Assessment year 2014-15. He expired on 14.02.2015. On 30.03.2021, the Respondent No 1 issued a notice U/s 148 in the name of deceased Bidya Nand Chourasia which was never served upon the assessee or the petitioner. On 18.06.2021, a postal envelope from ITO, Ward-2(1), Respondent No. 1 was received at the residence of the petitioner by post which was duly received stating in the Acknowledgment that the addr....
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.... name of Bidya Nand Chourasia by the ITO, Dhanbad as under:- (i) Penalty u/s 271(1)(c) of Rs. 9,40,287/- imposed by Respondent No.1 on 31.08.2022. (ii) Penalty u/s 271(1)(b) of Rs. 20,000/- imposed by Respondent No.1 18.08.2022. (iii) Penalty u/s 271F of Rs. 5,000/- imposed by Respondent No.1 on 12.08.2022. On 28.06.2023, the Petitioner filed an application before the Respondent No.1 for certified copies but the same has not been issued till date. On 07.08.2023, the Petitioner filed application before the Verification unit for certified copy of their report sent to assessment unit, by Speed Post but the same has not been issued till date. 4. Learned counsel for the petitioner submits that no notices and/or orders can be passed legally on dead/nonexistence person under the provisions of section 159 of the IT Act, 1961, without initiating the proceedings against the legal representative. He also relied various judgments of the Hon'ble Supreme Court, this High Court and Other High Courts. Learned counsel strenuously contended that since the notices were issued and orders were passed in the year 2021 i.e., much after the death of the Assessee-Bidya Nand Chourasia (husband ....
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.... of penalties cannot be declared as null and void as the defect, if any, can be cured under section 292B of the Act. 6. Having heard learned counsel for the parties and after going through the averments made in the respective affidavits and the documents annexed therein along with the impugned orders, it transpires that the husband of the Petitioner, namely, Bidya Nand Chourasia, who was an old Assessee of IT Department expired on 14.02.2015. The Petitioner has received a notice under Section 142(1) dated 18.06.2021 by post. In the Acknowledgement while receiving the envelop, the Petitioner has written that the addressee is dead and as such the same is being received by his legal heir (Annexure-1). On checking the IT Portal, it was found that a notice u/s 148 dated 30.0.2021 was uploaded there (Annexure-2). The Petitioner complied with the notice of verification unit dated 14.02.2022 (Annexure-12 of rejoinder) by handing over the Death Certificate of the Assessee. The Petitioner had also filed a petition dated 28.02.2022 before the Respondent no. 1 informing about the death of the Assessee along with death certificate and requested to drop the proceedings. (Annexure- 3 & 3/1). Af....
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....3] has been followed in the case of the respondent while dismissing the special leave petition for AY 2011-2012. In doing so, this Court has relied on the decision in Spice Enfotainment [CIT v. Spice Enfotainment Ltd., (2020) 18 SCC 353]." 10. The issue involved in the instant case has also been considered by this Court in the case Sandeep Chopra, son of late Bhim Sain Chopra, alias, Bhim Sen Chopra vs PCIT, Dhanbad and others W.P.(T) No. 2972 of 2022 Dt. of decision 09.02.2023 wherein it has been held as under:- "Para 11. Having regard to the discussions made hereinabove, notice issued under Section 148 for initiation of reassessment proceeding in the name of the deceased assessee (Bhim Sen Chopra) on his PAN and not in the name of his legal representative is held to be illegal and bad in law. Consequently, since the notice itself has been declared to be null and void, the order passed pursuant to the said notice is also null and void. As a result, the notice dated 18.3.2020 issued under Section 148 of the Act and all consequential orders, passed pursuant to the notice, is non est and void ab initio and accordingly quashed and set aside". 11. At this stage, it is also profit....