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SONIA GOKANI, SANDEEP N. BHATT
Madhuben Kantilal Patel Through Legal Heir And Son Kalpeshbhai Kantilal Patel – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
[Sonia Gokani, J.]
1. Petitioner is before this Court seeking to challenge the proceedings carried out under Section 147, 148 and other allied provisions of the Income Tax Act, 1961 (“hereinafter referred to as “the Act”).
2. Brief facts leading to the present petition are as follows:-
2.1 This petition is filed by the legal heir of Late Smt Madhuben Kantibhai Patel being her son. Late Smt. Madhuben had filed the return of income for the assessment year 2017-18 through electronic medium on 1.1.2018 declaring the total income is of Rs.5,173/-.
2.2 She passed away unfortunately on 25th August, 2020 during the pandemic due to COVID-19 virus. The legal heirs applied to become the petitioner’s “Representative Assessee” on the ITBA portal on 13.3.2021 supplying the death certificate of the deceased, her PAN card and the legal heir’s PAN card with the affidavit certifying the legal heirs of the petitioner’s deceased husband. Registration as a legal heirs was rejected on 14.3.2021, as it did not fulfill the checklist of the documents.
2.3 On 24th March, 2021, the petitioner again made a request submitting all requisite documents. This was accepted and legal heirs also filed the re
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 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....
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 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....
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....
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....
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.
Notices issued under section 148 of the Income Tax Act to deceased persons are invalid, necessitating issuance to legal representatives for valid assessment proceedings.
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