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SUSHRUT ARVIND DHARMADHIKARI, PRANAY VERMA
Meet Lalwani Legal Heir of Late Mrs Amita Lalwani – Appellant
Versus
Income Tax Officer Ward 2 (1) Indore – Respondent
ORDER
Sushrut Arvind Dharmadhikari, J. - Heard finally with the consent of parties.
The present petition under Article 226 of the Constitution of India challenges the notice under Section 148 of the Income Tax Act, 1961(referred to as 'the Act of 1961' hereinafter) for the assessment year 2018-19 dated 31.03.2022 passed in case No. ITBA/AST/S/148_12021-22/1042404876(1) [Annexure P-3] as well as order u/S 148A(d) of the Act of 1961 dated 31.03.2022[Annexure P-4] for the assessment year 2018-19.
2. Brief facts of the case are that petitioner who was the legal heir of the original assessee received a notice DIN NO. 1041169255(1) dated 21.03.2022 from the respondent no.1 under Section 148A(b) of the Act of 1961 seeking reopening of assessment of the assessee as income chargeable to tax for the Assessment Year 2018-19 has escaped assessment within the meaning of Section 147 of the Act of 1961 and the petitioner is required to show cause as to why a notice u/S 148 of the Act of 1961 should not be issued. The petitioner filed a reply to the said notice through his Chartered Accountant informing that the original assessee Mrs. Amita Lalwani had expired on 07.07.2021 and also annexed a copy of
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 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....
Notices issued under section 148 of the Income Tax Act to deceased persons are invalid, necessitating issuance to legal representatives for valid assessment proceedings.
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.
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 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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