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N. Binoj, S/o Late Naringaparambil Bhaskaran – Appellant
Versus
Income Tax Officer, Ward 2, Tirur – Respondent
JUDGMENT :
K. V. Jayakumar, J.
In this Writ Appeal, the appellants are the writ petitioners in W.P(C).No.34850/2023 impugning the judgment of the learned Single Judge dated 31.10.2023. The appellants are the legal heirs of late Naringaparambil Bhaskaran who was an assessee under the Income Tax Act, 1961 [hereinafter referred as ‘the Act’] with PAN AXJPB736M.
2. The said Naringaparambil Bhaskaran, the assessee, expired on 30.10.2021. Notice dated 27.03.2023 under Section 148A(b) of the Act was served on the address of the late assessee. In the said notice, the deceased assessee was required to show cause why a notice under Section 148 of the Act should not be issued. The said notice was with respect to the assessment year 2019-2020. The notice under Section 148A(b) of the Act is a preliminary notice issued as a precursor to the exercise of jurisdiction under Section 148 of the Act and ordinarily, such a notice if issued against a dead person is void and all further proceedings thereto are 'non-est'.
3. On receipt of the notice, the 1st appellant namely, Sri. N. Binoj appeared before the Assessing Officer and informed him about the death of the assessee. The 1st appellant also submitted
Notices issued under the Income Tax Act to a deceased person are invalid and cannot confer jurisdiction to the Assessing Officer.
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 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....
The foundational requirement of issuing notice to the correct person is a condition precedent to the validity of the notice under Section 148 of the Income Tax Act, 1961.
Point of Law : Notice under Section 148 of Act against a dead person was held to be null and void and all consequential proceedings/orders, including assessment order and subsequent notices were set ....
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.
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