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DELHI HIGH COURT
JYOTI SINGH, ANOOP KUMAR MENDIRATTA
Davinder Singh Thapar L/H Amrit Singh Thapar – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenging notices issued against a deceased person. (Para 1 , 2) |
| 2. invalidity of notices due to statutory non-compliance. (Para 3 , 4 , 5) |
| 3. previous judgments establish notices against deceased as null. (Para 6) |
| 4. quashing of impugned notices and granting of writ. (Para 7 , 8 , 9) |
JUDGMENT
Jyoti Singh, J. (ORAL)
1. By way of the present writ petition, Petitioner assails the impugned notices dated 26.05.2022, 25.11.2021 and 06.04.2021, in relation to assessment year 2013-14 under Section 148 of the Income Tax Act, 1961, (hereinafter referred to as the `Act'), issued by Respondent No.1.
2. Petitioner herein is the son of Late Mr. Amrit Singh Thapar, the deceased assessee, who expired on 02.08.2020. It is the case of the Petitioner that impugned notice dated 06.04.2021 was issued by Respondent No.1 stating therein that income chargeable to tax for the assessment year 2013-14 had escaped assessment within the meaning of Section 147 of the Act and 30 days were granted to file a return in the prescribed form. Soon thereafter vide an email dated 30.04.2021, Petitioner's mother, i.e., the wife of the deceased assessee informed Respondent No.1 of the demise of her h
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 ....
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....
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....
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.
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.
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