Byju’s Second Rights Issue for Raising Funds Halted by NCLT  ||  Byju’s Second Rights Issue for Raising Funds Halted by NCLT  ||  Gau. HC: Party Can Invoke Arbitration Despite Alternative Remedy Available Under RERA Act  ||  Mad. HC: Sexual Harassment at Workplace a ‘Continuing Offence’ If Causes Constant Trauma and Fear  ||  Delhi High Court: U/S 9 of Arbitration and Conciliation Act, 1996, Scope of Inquiry is Limited  ||  Meghalaya High Court: Bail Plea Rejected Despite Delay in Trial  ||  Pat. HC: After Commen. of Trial, Amen. of Pleadings Allowed if Required to Arrive at Just Conclusion  ||  Gau. HC: If Delay in Filing Matri. Appeal Not Satisfactorily Expl., Bar Against Remarriage Not Applic  ||  Bombay High Court: Release of Film "Shaadi Ke Director Karan Aur Johar" Restrained  ||  Mad. HC: Separate Norms for Transgender Persons in Employment and Education    

Davinder Singh Thapar Vs. Assistant Commissioner of Income Tax and Ors. - (High Court of Delhi) (13 Jun 2022)

Notice under Section 148 of the IT Act against a dead person is null and void


Direct Taxation

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.

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.

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.

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.


Share :        

Disclaimer | Copyright 2024 - All Rights Reserved