| |
| The Tax Publishers2019 TaxPub(DT) 6855 (Mad-HC) INCOME TAX ACT, 1961
Section 148
Since reassessment notice was issued in name of deceased assessee, represented by legal heirs and by showing three persons, including petitioner, as the legal heirs, therefore, the notice in the instant case could not be construed as if it was issued only in name of dead person, so as to be void.
|
Reassessment - Notice under section 148 - Validity - Notice issued in the name of deceased assessee along with his legal heirs
Petitioner challenged the reassessment notice issued under section 148 contending that the same was issued in the name of deceased father (assessee) and was null and void. Revenue alleged that the instant writ petition was not maintainable as petitioner (one of the legal heirs) had to follow due procedure prescribed in law to assail reassessment proceedings. Held: Perusal of notice implied that it was not simply issued in name of dead person alone and on the other hand, the same was issued in the name of deceased assessee, represented by legal heirs and by showing three persons, including petitioner, as the legal heirs. Therefore, notice issued under section 148 in the instant case could not be construed as if it was issued only in name of dead person. Petitioner could file return and seek for reasons for reopening and in that event it is the duty of revenue to give reasons for the same. Thus, writ petition was disposed of, by granting liberty to petitioner to follow the procedures laid down and ask for reasons for reopening after filing return of income within the stipulated period.
REFERRED : GKN Driveshafts (India) Ltd. v. ITO & Ors. (2003) 259 ITR 19 (SC) : 2003 TaxPub(DT) 734 (SC), Alamelu Veerappan v. ITO [W.(P.) No. 30060 of 2017 dt. 7-6-2018] : 2018 TaxPub(DT) 3564 (Mad-HC)
FAVOUR : In assessee's favour.
A.Y. :
 SUBSCRIBE FOR FULL CONTENT
|