Income Tax Notices Quashed as Proceedings Were Initiated Against a Deceased Person

Devendra Pareek Vs ACIT (Rajasthan High Court) The Rajasthan High Court considered a writ petition concerning proceedings initiated by the Income Tax Department under Section 148A of the Income Tax Act, 1961 against a person who had already expired. The Court observed that the issue was no longer res integra and that the legal position was well settled. It noted that proceedings under Section 148A cannot be initiated against a deceased person. In such cases, the Department is required to proceed by taking recourse to Section 159 of the Act, which deals with legal representatives. The Court fou...