A.Sai Siva Jyothi Vs PCIT (Madras High Court)
Madras High Court held that issuance of notice in the name of assessee unjustified as Official Assignee has taken charge of the entire estate of the original assessee. Once the assets are taken over by official assignee the notice issued to dead person is non est in law.
Facts- The case of the petitioner is that the petitioner is the wife of one A. Ravi Shankar Prasad, who passed away on 11.07.2013. After five years of his death, a notice u/s. 148 of the Income Tax Act, 1961 dated 06.02.2018 was issued by the Income Tax Department in the name of her husband for the assessment year 2012-13. Upon receipt of the information from her that the above notice has been issued to a dead person, the Department dropped the proceedings.
While so, on 12.03.2022, a notice was issued by PCIT u/s. 263 of the Act in the name of her husband. Thereafter, on 29.03.2022 the PCIT passed an order u/s. 263 of the Act in the name of her husband setting aside the order made under Section 152(2) of the Act on 26.12.2019 and consequently directing the respondents to complete the reassessment initiated against her husband.
