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The Tax PublishersITA No. 16/Bang/2020
2020 TaxPub(DT) 5215 (Bang-Trib)INCOME TAX ACT, 1961
Section 147
Where notice under section 148 was issued in the name of deceased assessee in spite of the fact that the factum of death of the assessee was duly intimated to department much prior to issuance of said notice under section 148, such notice was invalid and accordingly, consequent assessment order was also invalid and hence, the same was liable to be quashed.
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Reassessment - Validity - Notice under section 148 issued in name of deceased assessee -
Instant appeal was filed against reopening of assessment. It was submitted that mandatory notice under section 148 and the notice under section 143(2) were issued in the name of deceased assessee, even though the department was in knowledge about the death of the assessee and therefore, such notices were bad in law and consequent assessment order was also bad in law. Held: Since notice under section 148 was issued in the name of deceased assessee in spite of the fact that the factum of death of the assessee was duly intimated to department much prior to issuance of said notice under section 148, such notice was invalid and accordingly, consequent assessment order was also invalid and hence, the same was quashed.
REFERRED : Rajender Kumar Sehgal v. ITO (2018) 101 Taxmann.com 233 (Del) : 2018 TaxPub(DT) 8004 (Del-HC), CIT v. Shri M. Hemanathan (2016) 384 ITR 177 (Mad) : 2016 TaxPub(DT) 2873 (Mad-HC), Vipin Walia v. ITO (2016) 238 Taxman 1 (Del) : 2016 TaxPub(DT) 1140 (Del-HC) and ITO v. Late Sh. Som Nath Malhotra [ITA No.519/Del/2013 dt. 2-7-2015]
FAVOUR : In assessee's favour.
A.Y. : 2008-09
IN THE ITAT, BANGALORE BENCH
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