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DHIRAJ SINGH THAKUR, KAMAL KHATA
Prakash Tatoba Toraskar – Appellant
Versus
Income-tax Offcer 24(3)(1) – Respondent
JUDGMENT
Dhiraj Singh Thakur, J. - The Petitioner challenges notices issued under Section 148 of the Income Tax Act, 1961 ('the Act') dated 30 June 2021 and 20 June 2022 and the Order under Section 148A(d) dated 30 June 2022 on the ground that the the re-assessment proceedings have been initiated against a dead person.
2. It is stated that the Respondents have issued a notice under Section 148 dated 30 June 2021, in the name of the father of the Petitioner, namely, Prakash Tatoba Toraskar, who had already expired on 4 November 2019. The death certifcate issued by Municipal Corporation of Greater Mumbai is also placed on record to support this fact. It is stated that the said notice had not been challenged in any writ proceedings before the Court and ordinarily the matter should have rested there. However, pursuant to the judgment of the Apex Court in the case of Union of India Vs. Ashish Agarwal 2022 SCC Online SC 543, the Respondents then vide communication dated 20 May 2022 acting in purported compliance of the said judgment treated the earlier notice issued under Section 148 of the Act to be a notice under Section 148A(b) provided information to the deceased Prakash Tatoba Toraska
A notice issued under Section 148 of the Income Tax Act against a deceased person would be invalid, unless the legal representatives submit to the jurisdiction of the Assessing Officer without raisin....
Point of Law : Notice under Section 148 of Act against a dead person was held to be null and void and all consequential proceedings/orders, including assessment order and subsequent notices were set ....
Notices under the Income Tax Act against a deceased individual are null and void, rendering all consequential proceedings legally unsustainable.
The jurisdictional requirement under Section 148 of the Income Tax Act, 1961 must be fulfilled, and there is no statutory obligation for legal heirs to intimate the death of the assessee to the Reven....
The main legal point established in the judgment is that the notice issued on a dead person under Section 148 of the Income Tax Act, 1961 is null and void, and all consequential proceedings in the na....
Assessment proceedings can continue against a legal representative if initial notices were issued when the deceased was alive, following provisions of the Income Tax Act.
A notice issued under Section 148 of the Income Tax Act, 1961 in the name of a deceased assessee is null and void, lacking jurisdiction. Legal heirs are not under a statutory obligation to intimate t....
The want of a valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus affects the validity of the proceedings for assessment or reassessment.
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