Notice u/s 148 in the name of dead person- Delhi High court quashes the notice.
Notice u/s 148 in the name of dead person- reassessment proceedings started in the name of one of the Legal Representative- Quashed by Delhi High court.
In the case of Savita Kapila L/r of Late Shri Mohinder Paul Kapila Vs ACIR Circle 43(1),Delhi the delhi high court in WP No 3258 of 2020 on 16th July,2020 was dealing with a notice u/s 148 which was issued in the name of a person who was already dead when the notice was issued. He was survived by two sons and two daughters. The notice u/s 148 could not be served on the address available with the department on the last date of limitation period. Subsequent notices were also not served. The fact of death also was not available with the department until they could trace the petitioner herein. The high court rejecting the arguments of alternative remedy advanced by the department as well as the arguments that the department was not made aware about the death of the assessee quashed the notice u/s 148 by holding that the assessee was not under any obligation to inform the department about the death of the assessee. The court also negatived the reliance on the case Skylight Hospitality (SC) regarding defects in the notice being liable to be ignored.
An important judgement dealing with notice in the name of a dead person. In this regard some relevant decisions are
CIT Vs Amarchand N Shroff (1963) 48 ITR 59(SC)
CIT Vs Jai Prakash Singh (1996) 219 ITR 737(SC)