There are several judgments of different High Courts holding that the notice or reopening of assessment is invalid in law. It is not necessary to refer to all the judgments on the point. Suffice it to say, as per the settled law, notice for reopening of assessment against a dead person is invalid
S. 148 Reopening: As per settled law, notice for reopening of assessment against a dead person is invalid. The fact that the AO was not informed of the death before issue of notice is irrelevant. Consequently, the s. 148 notice is set aside and order of assessment stands annulled (Alamelu Veerappan 257 TM 72 (Mad) followed)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.404 OF 2019
Rupa Shyamsundar Dhumatkar …. Petitioner
versus
Asst. Commissioner of Income Tax & Ors. … Respondents
Refer:http://itatonline.org/archives/rupa-shyamsundar-dhumatkar-vs-acit-bombay-high-court-s-148-reopening-as-per-settled-law-notice-for-reopening-of-assessment-against-a-dead-person-is-invalid-the-fact-that-the-ao-was-not-informed-of/
S. 148 Reopening: As per settled law, notice for reopening of assessment against a dead person is invalid. The fact that the AO was not informed of the death before issue of notice is irrelevant. Consequently, the s. 148 notice is set aside and order of assessment stands annulled (Alamelu Veerappan 257 TM 72 (Mad) followed)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.404 OF 2019
Rupa Shyamsundar Dhumatkar …. Petitioner
versus
Asst. Commissioner of Income Tax & Ors. … Respondents
Refer:http://itatonline.org/archives/rupa-shyamsundar-dhumatkar-vs-acit-bombay-high-court-s-148-reopening-as-per-settled-law-notice-for-reopening-of-assessment-against-a-dead-person-is-invalid-the-fact-that-the-ao-was-not-informed-of/
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