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IN THE HIGH COURT OF DELHI
Manmohan, Navin Chawla, JJ.
Ram Avtar Bhageria - Appellant
Versus
Assistant Commissioner of Income Tax - Respondent
W.P.(C) 10686 of 2021 & CM 32955 of 2021
Decided On : 27-09-2021
JUDGMENT
Navin Chawla, J. (Oral)--The petition has been heard by way of video conferencing.
1. This petition has been filed challenging the Notice dated 24th June, 2021 issued by the respondent under Section 148 of the Income Tax Act, 1961, in the name of the deceased, assessee late Sh. Ram Avtar Bhageria, for the Assessment Year 2017-18.
2. The learned counsel for the petitioner, placing reliance on the judgment of this Court in Savita Kapila, Legal Heir of Late Shri Mohinder Paul Kapila v. Assistant Commissioner of Income Tax, Circle 43(1) Delhi, in W.P.(C) 3258 of 2020, submits that as the notice has been issued in favour of the assessee, who was no longer alive on the date of the notice, it is non est. He further submits that in the present case, the respondents were well aware of the death of the assessee as the income tax return on behalf of the assessee was filed by his LRs on 16th September, 2017.
3. To prove the factum of death, the petitioner has also placed on record the death certificate issued by the North Delhi Municipal Corporation.
4. The learned counsel for the respondent has not disputed the factum of death of the assessee prior to the issuance of the Impugned Notice. He, however, submits that in the present case, even if this Notice is set aside by this Court, the respondents still be entitled to issue a fresh notice to the LRs of the deceased assessee in accordance with law.
5. In view of the above and taking into account the judgment of this Court in Savita Kapila (supra), the Impugned Notice dated 24th June, 2021, having been issued in favour of the assessee who was no longer alive, is set aside. This order, however, shall not bar the respondents from issuing a fresh notice for the concerned Assessment Year to the LRs of the deceased assessee in accordance with law.
6. The petition is disposed of in the above terms.
7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
AI
Notices issued to deceased taxpayers are non est, but legal representatives may be addressed appropriately under the law for tax obligations.
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.
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....
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....
Assessment proceedings can continue against a legal representative if initial notices were issued when the deceased was alive, following provisions of the Income Tax Act.
Notices under the Income Tax Act against a deceased individual are null and void, rendering all consequential proceedings legally unsustainable.
Point of Law : Notice under Section 148 of Act against a dead person was held to be null and void and all consequential proceedings/orders, including assessment order and subsequent notices were set ....
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