INCOME TAX ACT, 1961

Section 148

Reassessment - Validity - Re-opening notice was issued in the name of dead person -

Petitioner challenged the reopening notice under section 148 issued by AO that the same was without jurisdiction and this for the reason that re-opening notice was issued in the name of dead person. However, it was noticed that reopening notice was addressed to Legal Heir. Therefore, it could not be said that notice was issued in the name of a dead person. In fact it was issued to Petitioner as the legal heir of the dead person. Petitioner contended that this Court should entertain this Petition as he was unable to file an appeal to CIT(A). Petitioner was not able to file the e-appeal as the system would not accept appeal in the absence of a legal heir certificate. Petitioner was not able to do, as it was his case that he was not the legal heir of dead person. Held: For an earlier assessment year, a similar issue had arisen and Petitioner had filed a writ petition. CIT(A) had instructed his Advocate to state before this Court that if a hard copy of the appeal is filed by Petitioner, the same would be accepted by CIT(A) and adjudicated upon. This had become necessary in view of the fact that Petitioner claimed that he was not the legal heir of deceased person and therefore, was in no position to obtain heirship certificate which would enable to e-file his appeal before CIT(A). Thus, appeal was dismissed.

REFERRED :

FAVOUR : Against the assessee

A.Y. :

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