2026 (4) TMI 1401

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.... 250 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act), for the A.Y. 2018-19, wherein ld CIT(A) has partly allowed assessee's appeal. 2. This appeal has been preferred by the legal heir Alpna Srivastava for the deceased assessee Late. Shri Ravindra Kumar Srivastava. According to the facts of this case, the assessee is a non-filer. Subsequently, the assessing officer has received information that the appellant had cash withdrawals of Rs. 2,94,10,555/-, received interest of Rs. 4,41,816/- and sold immovable property for Rs. 2,30,40,000/-. The assessee's case was reopened and notice u/s. 148 of the Act was issued on 25.03.2022, requiring assessee to file return of income within 30 days. Assessee did not comply with the terms....

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....Ld. CIT(A) failed to consider that the issuance of notice in the name of the deceased was a 'mistake, defect, or omission' within the meaning of Section 292B, which does not render the proceeding invalid if the notice is in substance and effect in conformity with the intent and purpose of the Act." 3. The Ld. CIT(A) erred in not applying the provisions of Section 292BB, as the legal representative of the deceased assessee had actively participated in the assessment proceedings and cooperated with the Department, thereby waiving the right to challenge the validity of the service of notice." 4. The Ld. CIT(A) failed to appreciate that the Revenue had no prior official intimation of the death of the assessee at the time t....

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....ase law in support of his arguments: (i) Savita Kapila v. ACIT, (2020) 118 taxmann.com 46 (Del-H.C). (ii) Alamelu Veerappan v. ITO, (2018) 95 taxmann.com 155 (Mad-H.C). (iii) Mrs. Sripathi Subbaraya Manohara (Legal Heir) v. PCIT, (2021) 129 taxmann.com 121(Del-H.C). (iv) Durlabhai Kanubhai Rajpara v. ITO, [2020] 114 taxman.com 481. (v) Dharamraj Tanwar v. ITO, [2022] (1) TMI 844 (Del-H.C). (vi) CIT Vs M. Hemanathan, [2016] 68 taxman.com 22 (Mad-H.C). (vii) Rajendra Kumar Sehgal v. ITO, 2018 (12) TMI 697 (Del-H.C). 8. The main question under appeal is as to whether ld CIT(A) has erred in holding the notice dated 25.03.2022 and the consequent assessment proceedings as invalid, ....

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.... a dead person is null and void and all consequent proceedings/orders including the assessment order and notices being equally tainted, are liable to be set aside. 13. Hon'ble Gujarat High Court in Durlabhai Kanubhai Rajpara v. ITO [2020] 114 taxman.com 481, vide order dated 26.03.2019, held that no valid notice u/.s 148 of the Act could be issued against a dead person. SLP filed against this order was dismissed by Hon'ble Supreme Court vide order dated 18.10.2019 passed in ITO v. Durlabhai Kanubhai Rajpara, (2020) 114 taxmann.com 482 (SC). 14. Hon'ble Delhi High Court in Dharamraj Tanwar v. ITO [2022] 441 ITR 462(Del-H.C), held that the notice u/s. 148 of the Act was issued against a dead person, the same is null and void and all con....