Case Law Details
Chandreshbhai Jayantibhai Patel Vs ITO (Gujarat High Court)
The case of Chandreshbhai Jayantibhai Patel Vs ITO, decided by the Gujarat High Court, involves a significant legal issue concerning the validity of a notice issued under Section 148 of the Income Tax Act, 1961 (the Act) to a deceased person. The petitioner, being the legal representative of the deceased, contested the validity of the notice and subsequent proceedings initiated by the Income Tax Officer (ITO).
Background: The petitioner, Chandreshbhai Jayantibhai Patel, is the son of late Shri Jayantilal Harilal Patel, who passed away on June 24, 2015. The impugned notice, dated March 28, 2018, was issued in the name of the deceased seeking to reopen the assessment for the assessment year 2011-12.
In response to the notice, the petitioner objected to the initiation of reassessment proceedings, providing the death certificate of his father and urging the respondent to drop the proceedings. Despite being informed about the death, the ITO continued the reassessment proceedings, issuing subsequent notices to the deceased and ultimately disposing of the objections raised by the petitioner.
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