Geeta w/o Amol Tapadia Vs Principal Commissioner (Bombay High Court)
In Geeta w/o Amol Tapadia v. Principal Commissioner [Civil Writ Jurisdiction Case No. 5708 of 2022], the Bombay High Court addressed the issue of income tax notices issued to a deceased person. The case involved notices issued under Sections 148-A(b) and 148 of the Income Tax Act for the assessment year 2020-21 to the late Amol Tapadia, who had passed away on May 1, 2021. The Petitioner, Geeta Tapadia, challenged these notices, arguing that they were invalid since they were directed at someone who could no longer respond. The Court acknowledged that there is no specific provision in the Income Tax Act requiring the legal representative to inform the department of the deceased’s status. It criticized the practice of issuing notices to deceased individuals and suggested that the Central Board of Direct Taxes (CBDT) issue guidelines to handle such situations. The Court quashed the notices issued on March 16, 2024, and instructed that any new notices be directed to the legal representatives. The decision highlights the need for a procedural mechanism to address cases where tax notices are issued posthumously.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Rule made returnable forthwith and heard finally with the consent of the parties.
