{"id":262170,"date":"2022-02-21T17:00:53","date_gmt":"2022-02-21T11:30:53","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=262170"},"modified":"2022-02-25T09:20:51","modified_gmt":"2022-02-25T03:50:51","slug":"notice-to-a-dead-person-under-s-148-of-income-tax-act-cannot-be-issued-bom-hc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/21\/notice-to-a-dead-person-under-s-148-of-income-tax-act-cannot-be-issued-bom-hc\/","title":{"rendered":"Notice to a dead person under S. 148 of Income Tax Act cannot be issued: Bom HC"},"content":{"rendered":"

Bombay High Court: <\/strong>The Division Bench of K.R. Shriram and N.J. Jamdar, JJ., reiterated that notice under Section 148 of the Income Tax Act, 1961 to a dead person cannot be issued.<\/p>\n

In the present matter, the petitioner was the legal heir of Khimji Karamshi Patel, who died on or about 2-3-2021. The death of the assessee Khimji Karamshi Patel was communicated to the respondent.<\/p>\n

Yet, the respondent had issued a notice under Section 148 of the Income Tax Act, 1961 dated 30-6-2021 for A.Y. 2103-15 stating that there were reasons to believe that Khimji Karamshi Patel\u2019s income chargeable to tax for A.Y. 2014-15 had escaped assessment.<\/p>\n

In another petition, an identical notice had been issued for A.Y. 2013-14. With the present decision, both the petitions are disposed of.<\/p>\n

The crux in the matter was the petitioner\u2019s challenge to the notice itself.<\/p>\n

Petitioner impugned the said notice on the grounds that notice issued in the name of dead person for assessment was null and void along with this, the notice having been issued on 30-6-2021 had been issued without following mandatory provisions of law that came into force on 1-4-2021.<\/p>\n

This Court in Sumit Balkrishna Gupta v. Assistant Commissioner of Income Tax, Circle 16(2), Mumbai; [2019] 103 taxmann.com 188 (Bombay) <\/em>held that notice issued in the name of a dead person for re-opening of assessment is null and void in law.<\/p>\n

Many other Judgments including one of the Gujarat High Court in case of Bhupendra Bhikhalal Desai v. ITO Ward 1 (2)(10, <\/em>[2021] 131 taxmann.com 40 (SC), where also the Court held that notice issued to a dead person is not valid. The said decision was also upheld by the Supreme Court in Income Tax Officer v. Bhupendra Bhikhalal Desai, <\/em>[2021] 131 taxmann.com 40 (SC).<\/p>\n

Hence, the Court while quashing the notice as not maintainable having been issued to a dead person, did not consider the other aspect as to whether the respondent was correct in issuing notice without following the mandatory provisions of law. [Raniben Khimji Patel v. Asst. Commr. Of Income Tax, 2022 SCC OnLine Bom 342<\/b><\/a>, decided on 15-2-2022]<\/p>\n

\n

Advocates before the Court:<\/strong><\/p>\n

Mr. Dharan V. Gandhi for Petitioner.<\/p>\n

Mr. Suresh Kumar for Respondents.<\/p>\n","protected":false},"excerpt":{"rendered":"

Bombay High Court: The Division Bench of K.R. Shriram and N.J. 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Shriram, 43rd Chief Justice of Rajasthan High Court, bids farewell after a tenure of 2 months","author":"Sucheta","date":"September 27, 2025","format":false,"excerpt":"In his extensive legal career, Justice K.R. Shriram has displayed keen legal acumen across diverse legal fields and imparted wisdom through his decisions as a Judge.","rel":"","context":"In "Know thy Judge"","block_context":{"text":"Know thy Judge","link":"https:\/\/www.scconline.com\/blog\/post\/category\/judges-information\/"},"img":{"alt_text":"Justice Shriram","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-Shriram.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-Shriram.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-Shriram.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Justice-Shriram.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":328685,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/14\/no-exemption-from-faceless-procedure-for-notices-issued-u-s-148-it-act-1961-for-international-tax-charges-telhc\/","url_meta":{"origin":262170,"position":2},"title":"No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC","author":"Simranjeet","date":"August 14, 2024","format":false,"excerpt":"The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI\/Indian Citizen.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":359216,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/06\/itat-notice-to-deceased-assessee-to-be-served-on-legal-heirs-first\/","url_meta":{"origin":262170,"position":3},"title":"Notice to deceased assessee must first be served on legal heirs; once on record, legal heirs represent deceased assessee: ITAT","author":"Ekta","date":"September 6, 2025","format":false,"excerpt":"In the present case, notice under Section 148 of Income Tax Act, 1861 is not served on legal heir of the assessee. The said notice is served on the assessee, even after the knowledge that the assessee is deceased.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"notice to deceased assessee","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":268414,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/15\/del-hc-sets-aside-assessment-notice-sent-under-s-148-income-tax-act-1961-to-a-dead-person-for-being-null-and-void\/","url_meta":{"origin":262170,"position":4},"title":"Del HC sets aside assessment notice sent under S. 148 Income Tax Act, 1961 to a dead person for being null and void","author":"Editor","date":"June 15, 2022","format":false,"excerpt":"Delhi High Court: A Division Bench of Jyoti Singh and Anoop Kumar Mendiratta, JJ. sets aside notices sent to a deceased assessee in spite of being intimated about his death by the family.\u00a0 The instant petition was filed by the petitioner who is the son of Late Mr. Amrit Thapar,\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High 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under Income Tax Act","author":"Editor","date":"June 12, 2024","format":false,"excerpt":"The Court quashed the notice of reassessment issued on 31-3-2023 as it surpassed the ten-year block as prescribed u\/S first provision to Section of 148(1) of the Income Tax Act, 1961.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, 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