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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta – Appellant
Versus
Principal Commissoner of Income Tax – Respondent
| Table of Content |
|---|
| 1. legal standing of deceased individual in tax proceedings (Para 1 , 2 , 3) |
| 2. legality of notices sent to deceased person (Para 4 , 6) |
| 3. invalidity of assessment against deceased (Para 5 , 10) |
| 4. consequences of nullifying notices and assessment orders (Para 9 , 11 , 12) |
| 5. final order on petition for setting aside assessments (Para 13) |
JUDGMENT
Navin Chawla, J.:--This petition has been filed by the petitioner challenging the Notice dated 22.03.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the `Act'); Assessment Order dated 14.11.2019 under Section(s) 144/147 of the Act; as also the Penalty Notice(s) dated 14.11.2019 under Section 274 read with Section 271(1)(c) and Section 274 read with Section 271F of the Act.
2. The above-mentioned Impugned Notices and the Assessment Order have been issued/passed by the respondents in the name of Late Shri Sripathi Subbaraya Gupta - the Assessee and relate to the Assessment Year 2012-13.
3. It is the case of the petitioner, that Late Shri Gupta had, however, expired on 17.06.2014 and in support of this submission, the petitioner has placed on record the Death Certificate of Late Shri Gupt
A notice under Section 148 of the Income Tax Act issued to a deceased person is invalid, voiding all subsequent proceedings and assessments.
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....
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.
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 under section 148 of the Income Tax Act to deceased persons are invalid, necessitating issuance to legal representatives for valid assessment proceedings.
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....
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