Back
DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Vikram Bhatnagar – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. petitioner filed on behalf of deceased. (Para 1 , 2 , 3) |
| 2. scrutiny notice issued to deceased is invalid. (Para 4 , 5 , 6 , 7) |
| 3. court reaffirmed previous ruling on notices. (Para 8 , 9 , 10 , 11) |
| 4. assessment order void due to incorrect issuance. (Para 12) |
| 5. petition allowed; consequences addressed. (Para 13 , 14) |
JUDGMENT
Manmeet Pritam Singh Arora, J. (ORAL):
1. The present petition has been filed by the petitioner assailing the assessment order dated 30th September, 2021 framed under Section 143(3) of the Income Tax Act, 1961 (`the Act'), the consequential notice of demand under Section 156 of the Act, the notice initiating proceeding for levy of penalty under Section 270 A of the Act and lastly, the impugned notice dated 22nd September, 2019 issued under Section 143(2) of the Act for initiating scrutiny assessment proceedings in the case of Late Sh. Virendra Kumar Bhatnagar for Assessment Year (`AY') 2018-19.
2. The petitioner is the son of Late Sh. Virendra Kumar Bhatnagar (hereinafter referred to as the `deceased Assessee') who died on 10th March, 2018.
3. Learned counsel for the Petitioner states that upon demise of the Assessee, his son Sh. Vikram B
Assessment proceedings initiated against a deceased taxpayer are invalid if notices are issued in the name of the deceased and legal representatives are not recognized.
Notice u/s 143(2) issued to deceased assessee without notice to legal representatives u/s 159(2)(b) renders assessment void ab initio; defect not curable u/s 292B/292BB when AO aware of death.
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 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.
A notice under Section 148 of the Income Tax Act issued to a deceased person is invalid, voiding all subsequent proceedings and assessments.
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
