LR of deceased not obliged to intimate death to Income tax deptt & get PAN cancelled

Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta Vs PCIT (Delhi High Court)

Delhi High Court quashed reopening notice as well as reassessment order & all consequential proceedings initiated in the name of deceased & also held, interalia, that the LR of deceased are not obliged to intimate death to Income tax deptt & get PAN cancelled & that reassessment order can be challenged in such cases in writ petition.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. This petition has been filed by the petitioner challenging the Notice dated 22.03.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’); Assessment Order dated 14.11.2019 under Section(s) 144/147 of the Act; as also the Penalty Notice(s) dated 14.11.2019 under Section 274 read with Section 271(1)(c) and Section 274 read with Section 271F of the Act.

2. The above-mentioned Impugned Notices and the Assessment Order have been issued / passed by the respondents in the name of Late Shri Sripathi Subbaraya Gupta – the Assessee and relate to the Assessment Year 2012-13.

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