Back
DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Vijay Garg – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. factual background of the case (Para 1 , 2 , 3) |
| 2. procedural developments post-assessment (Para 4 , 5) |
| 3. petitioner’s argument on validity of notice (Para 6) |
| 4. interpretation of section 159 regarding deceased assessee (Para 8) |
| 5. distinction based on timing of initial notice (Para 9) |
| 6. final ruling and clarification on issues (Para 10 , 11) |
JUDGMENT
Manmeet Pritam Singh Arora, J. (Oral)
CM APPL. 42283/2022
Exemption allowed, subject to all just exceptions.
Accordingly, this application is disposed of.
W.P.(C) 13821/2022 & CM APPL. 42282/2022(for interim stay)
1. The present writ petition has been filed by Sh. Amit Garg, being the legal heir of the deceased assessee Smt. Vijaya Garg, seeking quashing of the impugned notice dated 1st June, 2022, furnishing material and information as per Section 148A(b) of the Income Tax Act, 1961, (the `Act'), and consequent order dated 28th July, 2022, passed under Section 148A(d) of the Act, and notice dated 29th July, 2022, under Section 148 of the Act for the assessment year 2015-16.
2. Briefly stated the facts giving rise to the present controversy are that the deceased assessee filed her Return of Income on 28th September,
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.
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....
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.
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, 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....
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....
Notices under the Income Tax Act against a deceased individual are null and void, rendering all consequential proceedings legally unsustainable.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
