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MANMOHAN, NAVIN CHAWLA
Dharamraj – Appellant
Versus
Income Tax Officer – Respondent
ORDER
Navin Chawla, J. (Oral). - The petition has been heard by way of video conferencing.
1. The present petition has been filed by the petitioner challenging the notice dated 30.03.2019 issued by the respondent under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and all consequential proceedings emanating therefrom including orders passed by the Assessing Officer.
2. The petitioner is the son of Late Sh. Bhanger Singh Tanwar (hereinafter referred to as the 'Assessee') who died on 14.01.2016.
3. The impugned notice under Section 148 of the Act was issued in the name of the Assessee. The petitioner claims that he did not receive the said notice. Subsequently, notice dated 30.10.2019 under Section 142(1) of the Act was again issued in the name of the Assessee. As no response was received to these notices, a Show Cause Notice dated 15.12.2019 was issued to the Assessee. Finally, an assessment order dated 23.12.2019 was passed against the Assessee. Notice dated 01.02.2020 under Section 221(1) and notice dated 05.07.2021 under Section 271(1) (b) of the Act were also issued in the name of the Assessee.
4. The petitioner has challenged the above notices and pr
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....
A notice under Section 148 of the Income Tax Act issued to a deceased person is invalid, voiding all subsequent proceedings and assessments.
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.
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....
A notice issued under Section 148 of the Income Tax Act in the name of a deceased individual is invalid, necessitating notification of legal representatives to confer jurisdiction for reassessment.
Notices and assessments issued to a deceased assessee, without including legal representatives, are invalid, affecting the jurisdiction of the tax authority.
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....
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