December 2022
Reassessment — Notice — Death of assessee brought to knowledge of the assessing authorities — Reassessment proceedings and passing of assessment order against deceased assessee without issuing notice to legal heir of assessee — Notice and consequent assessment order invalid and unsustainable.
By K. B. Bhujle, Advocate
62. Shobha Mehta (through legal heir Sh. Kanhaya Lal Mehta) vs. ACIT
[2022] 448 ITR 25 (Raj.)
A.Y.: 2015-16
Date of order: 15th September, 2022
Ss. 147 and 148 of ITA, 1961
Reassessment — Notice — Death of assessee brought to knowledge of the assessing authorities — Reassessment proceedings and passing of assessment order against deceased assessee without issuing notice to legal heir of assessee — Notice and consequent assessment order invalid and unsustainable.Notice u/s 148 of the Income-tax Act, 1961, issued by the Assistant Commissioner and the consequent assessment order u/s 147 r.w.s.144 was challenged by the legal heir of the deceased assessee on the ground that the order was passed against the deceased assessee and was addressed to the legal heir of the assessee but no prior notice of the reopening of the assessment proceedings had been given to the legal heir.
The Rajasthan High Court allowed the writ petition and held as under:
“The plea of the assessing authorities that they were not intimated regarding the death of the assessee was factually incorrect. The original assessment order for the A.Y.2015-16 u/s.143(3) indicated that the Deputy Commissioner had been intimated regarding the death of the assessee and had been passed taking into account the fact that the assessee had expired. Notice of reassessment u/s. 148 was issued to the assessee who had expired about six years back. No noti
