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BHARGAV D. KARIA, D. N. RAY
RAJENDRAKUMAR PADMSHIBHAI PADSHALA – Appellant
Versus
INCOME TAX OFFICER – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. R.G. Chaudhary with learned advocate Mr. Jasmin Vaddoriya for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.
2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondent.
3. Having regard to the controversy involved which is in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing.
4. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
(C) This Hon’ble Court be pleased to direct the Income Tax Department not to issue demand notices in future on the address of the petitioner.”
5. Brief facts of the case are that the petitioner is grandson of late Karsanbhai Gagajibhai Padashala who expired on 13.03.2019.
6. Petitioner is residing at Una, Dis
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 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 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 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....
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....
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