{"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 v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\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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