Meenu Gupta Vs ACIT (Delhi High Court)
Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act unsustainable as impugned notice issued in the name of dead person.
Facts- Sh. Vipin Gupta, husband of the petitioner, passed away on 17.08.2019. His return of income u/s. 139(1) of the Act could not be filed by his legal representatives. A notice u/s. 148-A(b) dated 15.02.2024 was issued in the name of the deceased assessee Sh. Vipin Gupta, asking him to show cause as to why notice u/s. 148 of the Act should not be issued.
Petitioner filed her response to the impugned notice on 26.02.2024, therein, intimating the death of her husband. However, in complete non-consideration of the response filed by the petitioner, respondent No.1 proceeded to pass impugned order u/s. 148-A(d) of the Act as also issued impugned notice u/s. 148 of the Act, both even dated 21.03.2024.
Conclusion- Held that action under Section 147 of the Act cannot be initiated as the impugned notices were issued in the name of a dead person. Furthermore, the present is a case where the petitioner had already intimated the Revenue about the death of the assessee and yet it proceeded to reopen and issued a notice under Section 147 of the Act.
