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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Attarkali – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenging notice issued to deceased (Para 1 , 2 , 3) |
| 2. court's analysis on notice validity (Para 4 , 7 , 8 , 9 , 10) |
| 3. valid notice according to legal representation (Para 5 , 6) |
| 4. quashing of the impugned notice (Para 11 , 12 , 13) |
JUDGMENT
Navin Chawla, J. (Oral)
The petition has been heard by way of video conferencing.
1. This petition has been filed by the petitioner challenging the notice dated 30.03.2019 issued under Section 148 of the INCOME TAX ACT , 1961 (hereinafter referred to as the `Act') in the name of Sh. Maharaj Singh, deceased husband of the petitioner.
2. The petitioner asserts that Late Sh.Maharaj Singh expired on 26.07.2014 and therefore, the impugned notice, having been issued in the name of a dead person, is invalid.
3. The petitioner in support of her submission has also placed on record the death certificate of Late Sh.Maharaj Singh.
4. Notice of this petition was issued to the respondent on 04.01.2021. Further time to file the counter affidavit was granted to the respondent vide orders dated 10.05.2021 and 04.08.2021. However, the counter affidavit has not been filed till date.
5. The learned counsel for the petitioner places r
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 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 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....
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....
Notices issued to deceased taxpayers are non est, but legal representatives may be addressed appropriately under the law for tax obligations.
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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