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 name of the deceased assessee are prohibited.

JUDGMENT :

Vrushali V. Joshi, J.

1. Rule. Rule made returnable forthwith and heard finally with consent of the learned Counsel for the parties.

2. The petitioner has challenged the notice issued on dead person under Section 148 of the Income Tax Act, 1961 (for short, “the I.T. Act, 1961”) dated 31.03.2021. The entire proceedings started from illegal notice on a dead person under Section 147 of the I.T. Act, 1961 and culminating into a reassessment order which is also on dead person raising demand of Rs.5,89,18,411/- are wholly without jurisdiction.

3. The petitioner is the son and legal heir of late Vasudeo Damduji Jambhulkar who was an income tax Assessee having Permanent Account No. PAN : AKAPJ7925K and was assessed by respondent No.2, who was working under the respondent No.1 the Joint Commissioner of Income Tax, Range-4, Nagpur. The father of the petitioner died on 08.07.2020 leaving behind the petitioner as one of the legal heirs. During his life time he had filed the Income Tax Return for the year 2016-17 declaring taxable income of Rs.5,57,090/- and exempt income on sale of agricultural land of Rs.9,31,12,500/- which exempts under Section 10(37) of the I.T.Act, 1961. Full taxes on the said returned income was also paid. Said return was processed under Section 143(1) of the I.T. Act, 1961, however since there was neither any tax payable or refundable, no intimation under Section 143(1) was served on the Assessee. Income Tax returns of late Shri Vasudeo Damduji Jambhulkar for subsequent years viz. 2017-18, 2018-19, 2019-20 were also filed by him while the Income Tax Return for the year 2020-21 was (F.Y. 2019-20) filed by the legal heir in the name of the Assessee on 11.01.2021 as the said Assessee had already died on 08.07.2020.

4. The respondent No.2 – DCIT/ACIT Circle 4, Nagpur issued notice under Section 148 of the I.T.Act, 1961 in the name of Assessee Shri Vasudeo Damduji Jambhulkar stating that income chargeable to tax for the year 2016-17 of the Assessee has escaped assessment and accordingly he was called upon to file the return for 2016-17 within 30 days. It was also stated in the said impugned notice dated 31.03.2021 that he has issued this notice after obtaining the necessary satisfaction of the Additional/Joint CIT Range-4, Nagpur.

5. The learned Counsel for the petitioner has urged that the said notice under Section 148 being issued on a dead person was illegal and without jurisdiction on the face of it. The respondent No.3 again issued notice under Section 142(1) of I.T. Act, 1961 on 02.02.2022 in the name of deceased Assessee calling upon to comply with the requirements as stated in earlier notice dated 30.06.2021. The petitioner being legal heir filed brief reply on 07.02.2022 stating that the Assessee had already filed return for the year 2016-17 on 31.03.2018 and enclosed therewith the copy of the said return and computation of total income for the year 2016-17. Thereafter, again respondent No.3 issued notice on 13.03.2022 in the name of the deceased – Assessee. The petitioner submitted reply mentioning that the legal heir of the assessee has submitted the submissions for scrutiny which disclosed that the assessee is no more.

6. The respondent No.3 again in the name of deceased person issued notice under Section 144 of the I.T. Act, 1961 calling upon the said Assessee to show cause as to why the ex parte assessment be not passed as detailed in the said notice dated 27.03.2022. In spite of all these facts and knowing full well that the Assessee Vasudeo Damduji Jambhulkar had died and knowing full well that no notice of reopening of assessment or making assessment can be issued to a dead person and knowing full well that no assessment or reassessment can be made on a dead person. The respondent No.3 passed impugned reassessment order under Section 147 read with Section 144 of the I.T.Act, 1961 on the dead person, which is an absolute nullity and non-est. The issue of impugned notice under Section 148 is illegal as