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The Tax PublishersITA Nos. 3721, 3722 & 3723/Del/2019
2021 TaxPub(DT) 0081 (Del-Trib) : (2021) 085 ITR (Trib) 0376INCOME TAX ACT, 1961
Section 147
Sustenance of a notice under section 148 is the foundation stone on which subsequent reassessment proceedings are built-up to acquire valid jurisdiction, necessarily such notices are to be addressed to the correct person and not to a deceased. There is no statutory obligation on legal heirs to intimate death of assessee to AO. Accordingly, notice issued under section 148 against dead person was invalid and even section 292B was inapplicable, vis-a-vis notice issued to a dead person.
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Reassessment - Validity - Issuance of section 148 notice and framing of reassessment in name of deceased assessee - AO pleading to have no knowledge about assessee's death
AO issued notice under section 148 in the name of a deceased assessee stating his PAN number there is no statutory obligation on the legal heirs to intimate the death of the assessee to AO. Accordingly, notice issued under section 148 against dead person was invalid and even section 292B was inapplicable, vis-a-vis notice issued to a dead person. Held: Sustenance of a notice under section 148 is the foundation stone on which subsequent reassessment proceedings are built-up to acquire valid jurisdiction, necessarily such notices are to be addressed to the correct person and not to a deceased. There is no statutory obligation on legal heirs to intimate death of assessee to AO. Accordingly, notice issued under section 148 against dead person was invalid and even section 292B was inapplicable, vis-a-vis notice issued to a dead person.
Followed:Savita Kapila v. Asstt. CIT, Order dated 16-7-2020 : 2020 TaxPub(DT) 2938 (Del-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09, & 2010-11
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