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DHIRAJ SINGH THAKUR, KAMAL KHATA
Dhirendra Bhupendra Sanghvi, legal heir of Late Smt. Ushaben Bhupendra Sanghvi – Appellant
Versus
Assistant Commissioner of Income Tax Circle – 27(3), Mumbai – Respondent
JUDGMENT :
(Kamal Khata, J.)
1. At the request of the parties, this Petition is taken up for final disposal at the admission stage.
2. Being aggrieved by the notice dated 19th March 2022 under section (u/s) 148A(b) of the Income Tax Act, 1961 (‘Act’) the order dated 31st March 2022 u/s 148A(d) and the notice dated 31st March 2022 issued u/s 148 all in the name of Late Smt. Usha B. Sanghvi (‘the deceased assessee’) and the approval granted on 30th March 2022 by the Respondent No.2 to Respondent No.1 to re-open the assessment of the deceased, the Petitioner being the legal heir has filed the present Petition under Article 226 of the Constitution in the circumstances mentioned hereunder:
FACTS:
3. The Petitioner is the legal heir of the deceased assessee who expired on 4th December 2019 at Gandhinagar. It is stated that the deceased assessee had filed her return of income u/s 139(1) of the Act on 5th June 2018 declaring her total income of Rs.1,94,28,890/- earned from capital gains and income from other sources as the deceased was an investor in shares.
4. It is stated that the deceased and her family had applied for change of address in PAN as well as transfer of jurisdiction on accou
Notices issued on a deceased person or reopening of assessment of a deceased person are null and void in law, and the requirement of issuing a notice to the correct person is a condition precedent fo....
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 foundational requirement of issuing notice to the correct person is a condition precedent to the validity of the notice under Section 148 of the Income Tax Act, 1961.
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....
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.
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....
A notice under Section 148 of the Income Tax Act issued to a deceased person is invalid, voiding all subsequent proceedings and assessments.
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