{"id":268414,"date":"2022-06-15T12:00:52","date_gmt":"2022-06-15T06:30:52","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268414"},"modified":"2022-06-22T17:51:41","modified_gmt":"2022-06-22T12:21:41","slug":"del-hc-sets-aside-assessment-notice-sent-under-s-148-income-tax-act-1961-to-a-dead-person-for-being-null-and-void","status":"publish","type":"post","link":"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\/","title":{"rendered":"Del HC sets aside assessment notice sent under S. 148 Income Tax Act, 1961 to a dead person for being null and void"},"content":{"rendered":"<p style=\"text-align: justify;\"><span data-contrast=\"none\"><strong>Delhi High Court<\/strong>: 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.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"none\">The instant petition was filed by the petitioner who is the son of Late Mr. Amrit Thapar, the deceased assessee, assailing the impugned notices in relation to assessment year 2013-14 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 under Section 148 of the Income Tax Act, 1961, (hereinafter referred to as the \u2018Act\u2019), issued by Respondent 1.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"none\">Counsel for the petitioner submitted that the impugned notices are invalid in the eyes of law having been issued against a dead person as it was duly intimated by the wife of the deceased about the death of the assessee by sending his Death certificate.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"none\">The Court relied on judgment <\/span><i><span data-contrast=\"none\">Sangeeta Vig v. ITO<\/span><\/i><span data-contrast=\"none\">, in WP(C) 8276 of 2022<\/span> <span data-contrast=\"none\">wherein it was observed that <\/span><i><span data-contrast=\"none\">\u201cthe notice under Section 148 of the Act against a dead person was held to be null and void and all consequential proceedings\/orders, including the assessment order and subsequent notices were set aside.\u201d<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"none\">The Court thus sets aside the impugned notices as they were sent against a dead person.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>[Davinder Singh Thapar v. Assistant Commissioner of Income Tax,\u00a0 <i><\/i><\/strong><\/span><a href=\"http:\/\/www.scconline.com\/DocumentLink\/avT8N2Ve\"><b>2022 SCC OnLine Del 1778<\/b><\/a><span style=\"color: #800000;\"><strong><i>, <\/i>decided on 13-06-2022]\u00a0\u00a0<\/strong><\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><b><span data-contrast=\"none\">Appearances<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"none\">For petitioner &#8211; Mr Akshit Mago\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"none\">For respondent- Ms Zehra Khan for R-1 and Mr Sanjay Kumar for R-2.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b><span data-contrast=\"none\">\u00a0<\/span><\/b><\/p>\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000080;\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">*Arunima Bose, Editorial Assistant has reported this brief. <\/span><\/h4>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court: A Division Bench of Jyoti Singh and Anoop Kumar Mendiratta, JJ. sets aside notices sent to a deceased assessee <\/p>\n","protected":false},"author":67011,"featured_media":268157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31416,2543,2592],"class_list":["post-268414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessment-order","tag-Delhi_High_Court","tag-Income_Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Del HC sets aside assessment notice sent under S. 148 Income Tax Act, 1961 to a dead person for being null and void | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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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 &quot;Case Briefs&quot;","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":277850,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/22\/delhi-high-court-holds-assessment-order-passed-under-it-act-against-the-deceased-assessee-without-bringing-on-record-all-his-legal-heirs-as-void\/","url_meta":{"origin":268414,"position":1},"title":"Delhi High Court holds assessment order passed under IT Act against the deceased assessee without bringing on record all his legal heirs as void","author":"Editor","date":"November 22, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case, where petition was filed by a son against the assessment order and the notice for initiating scrutiny proceedings under the Income Tax Act, 1961 (Act) issued in the name of his deceased father, the Division Bench of Manmohan and Manmeet Pritam Singh\u2026","rel":"","context":"In &quot;Case Briefs&quot;","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\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/delhi_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":324182,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/12\/del-hc-quashes-reassessment-notice-for-assessment-year-2013-14-due-to-exceeding-statutory-time-limit-under-income-tax-act\/","url_meta":{"origin":268414,"position":2},"title":"Delhi High Court quashes reassessment notice for AY 2013-14 due to exceeding statutory time limit 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 &quot;Case Briefs&quot;","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, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":310367,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/29\/delhi-hc-upholds-constitutional-validity-of-section-115bbe-of-income-tax-act-1961-legal-news\/","url_meta":{"origin":268414,"position":3},"title":"Delhi HC upholds constitutional validity of Section 115BBE of Income Tax Act, 1961; Says \u2018cannot be held unconstitutional on apprehension of misuse\u2019","author":"Editor","date":"December 29, 2023","format":false,"excerpt":"\u201cIt is settled law that the Act provides a complete machinery for assessment or re-assessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Article 226 of the Constitution.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","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\/2023\/10\/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\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.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":268414,"position":4},"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 &quot;Case Briefs&quot;","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":364399,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/itat-quashes-reassessment-notice-barred-by-limitation-s-148\/","url_meta":{"origin":268414,"position":5},"title":"\u2018Escaped income is below Rs 50 lakhs\u2019; ITAT quashes reassessment notice under S.148 Income Tax Act issued beyond prescribed limitation of 3 years","author":"Ekta","date":"October 21, 2025","format":false,"excerpt":"A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"reassessment notice barred by limitation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=268414"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268414\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268157"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=268414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=268414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=268414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}