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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> High Court of Delhi <br /><br /> Notice under Section 148 of the IT Act against a dead person is null and void<br /><br /> MANU/DE/2163/2022 - (13 Jun 2022)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Davinder Singh Thapar Vs. Assistant Commissioner of Income Tax and Ors.</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>By way of the present writ petition, Petitioner assails the impugned notices in relation to assessment year 2013-14 under Section 148 of the Income Tax Act, 1961, issued by Respondent No. 1. <br><br> The primordial grievance of the Petitioner is that the impugned notices are invalid in the eyes of law having been issued against a dead person. It is contended by learned counsel for the Petitioner that, the statutory requirement of Section 148 of the Act is that the Assessing Officer shall serve on the assessee a notice, which in the present case was not served as the assessee expired on 02.08.2020, prior to the issuance of the first notice. <br><br> Division Benches of this Court in Savita Kapila v. Assistant CIT, and Mrs. Sripathi Subbaraya Manohara L/H late Sh. Sripathi Subbaraya Gupta v. Principal Commissioner of Income Tax-22, have held that a notice under Section 148 of the Act against a dead person is null and void and hence, all consequential proceedings/orders including the Assessment Order and subsequent notices are not legally sustainable. <br><br> Accordingly, the impugned notices are quashed and set aside. It is open to the Respondents to take such steps as may be permitted in law and if and when such steps are taken, with which the Petitioner is aggrieved, it would be open to the Petitioner to resort to the remedies in accordance with law. Petition allowed.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : Assessment, Notice, Validity</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>