Sampath Kumar Srikala Vs CIT (Madras High Court)
Madras High Court held that it is settled law that no assessment or reassessment can be made on a dead person. Thus, order against the deceased assessee is liable to be set aside. Accordingly, petition allowed.
Facts- The petitioner is the mother of the original assessee by name, Bharath, who engaged in a housing and construction business. The original assessee died in a road accident on 20.10.2019, and hence, no return was filed for the Assessment Year 2020-2021. Subsequently, the petitioner, being the mother of the deceased, applied through the filing portal to act as her deceased son’s legal heir, which is pending for approval. The petitioner also made an application u/s. 119(2)(b) before the authority concerned, requesting to condone the delay in filing the return on 02.12.2021. Despite informing about the demise of her son, the respondent issued a notice dated 30.03.2024 u/s. 148A(b) on the deceased assessee, stating that the income chargeable to tax has escaped assessment for the Assessment Year 2020-¬2021.
Conclusion- It is settled law that no assessment or reassessment can be made on a dead person. Contrary to the same, the respondent passed the impugned order against the deceased assessee and the same is liable to be set aside on this ground alone. It is also to be noted that based on the consent given by the wife of the deceased-assessee, the petitioner filed the petition dated 02.12.2021, seeking condonation of delay in filing the return of income of the deceased assessee, which is pending, without any consideration by the respondent.
