Yash Nirupam Nanavaty Vs ITO (Gujarat High Court)
Summary: The Gujarat High Court allowed the writ petition filed by Yash Nirupam Nanavaty, legal heir and son of the deceased-assessee, challenging a notice issued under Section 148 of the Income-tax Act, 1961 in the name of the deceased assessee for Assessment Year 2012-13. The Court held that a reassessment notice issued against a dead person is invalid, void ab initio and without jurisdiction, and that the defect could not be cured by subsequently treating the notice as having been issued against the legal heir.
The deceased-assessee expired on 11 November 2018. No return under Section 139(1) had been filed for AYs 2012-13 to 2014-15. On 8 March 2019, the Assessing Officer issued a notice under Section 148 in the name of the deceased-assessee proposing to reopen the assessment for AY 2012-13. On 4 April 2019, the petitioner informed the Department about the death and enclosed the death certificate, while objecting that the notice and proposed reassessment proceedings were without jurisdiction. The Assessing Officer nevertheless rejected the objection by order dated 3 October 2019 and stated that the notice under Section 148 should be treated as issued against the legal representative in view of Section 159.
