The Delhi High Court has quashed a re-assessment notice under section 148 of the Income Tax Act, 1961 observing that the same was issued to a dead person.
The Petitioner, Davinder Singh Thapar L/H Amrit Singh Thapar is the son of Late Mr. Amrit Singh Thapar, the deceased assessee, who expired on 02.08.2020. The Petitioner approached the High Court contending that impugned notice dated 06.04.2021 was issued by Respondent No.1 stating therein that income chargeable to tax for the assessment year 2013-14 had escaped assessment within the meaning of Section 147 of the Act and 30 days were granted to file a return in the prescribed form. Soon thereafter vide an email dated 30.04.2021, Petitioner’s mother, i.e., the wife of the deceased assessee informed Respondent No.1 of the demise of her husband and also sent the Death Certificate. Despite the said intimation, the department issued notices under Section 148A(b) of the Act.
The petitioner contended that the impugned notices are invalid in the eyes of law having been issued against a dead person. It was argued 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.
After relying on a catena of judgments, Justice Jyoti Singh Hon’ble and Justice Anoop Kumar Mendiratta quashed the impugned notices and held that “Needless to state that 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.”
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