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SONIA GOKANI, SANDEEP N. BHATT
Mehul Vinod Hirani L/R of Late Vinod Kanjibhai Hirani – Appellant
Versus
Income Tax Officer, Ward 3, Gandhidham (Bhuj 1) Or His Successor – Respondent
ORDER :
SONIA GOKANI, J.
1. By way of the present petition under Article 226 of the Constitution of India challenge is to the validity of the notice dated 13.04.2021 issued under section 148 of the Income Tax Act, 1961. The respondent Assessing Officer proposed to assess the total income of the deceased assessee for the Assessment Year 2013-14.
2. The petitioner is a legal heir of the deceased assessee. Late Shri Vinod Kanjibhai Hirani, who passed away on 18.11.2017. The deceased was regularly assessed to tax at PAN:AAFPH 0807 H. He had filed return of income for the Assessment Year 2013-14. The respondent issued notice under section 148 on 13.04.2021 on the deceased assessee late Shri Vinod Kanjibhai Hirani proposing to assess his total income for the Assessment Year 2013-14.
3. The petitioner, as a legal heir of the deceased, had informed the respondent that late Shri Vinod Kanjibhai Hirani expired on 18.11.2017. The grievance on the part of the petitioner is that the respondent may finalize the assessment.
4. On the ground that the petitioner cannot be compensated in terms of money and it is well settled position of law that no notice can lie against the dead person, the present peti
In interpreting a taxing statute, equitable considerations are entirely out of place. Nor can taxing statutes be interpreted on any presumptions or assumptions. The court must look squarely at the wo....
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....
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.
Notices issued under section 148 of the Income Tax Act to deceased persons are invalid, necessitating issuance to legal representatives for valid assessment proceedings.
Reassessment notice issued to deceased assessee after death, without notice to legal representatives under Section 159(2)(b), is null and void ab initio; defect not curable under Sections 292B/292BB.
Notice u/s 148 issued to deceased assessee is invalid and void ab initio; assessment thereon quashed. No statutory duty on legal heirs to intimate death; mere return filing does not validate jurisdic....
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