N. Binoj Vs ITO (Kerala High Court)
Kerala High Court held that the initiation of proceedings against a dead person under Sections 148A(b) and 148 of the Income Tax Act are illegal and ‘non-est‘. Accordingly, appeal allowed.
Facts- The assessee, expired on 30.10.2021. Notice dated 27.03.2023 u/s. 148A(b) of the Act was served on the address of the late assessee. The said notice was with respect to the assessment year 2019-2020. The notice u/s. 148A(b) of the Act is a preliminary notice issued as a precursor to the exercise of jurisdiction u/s. 148 of the Act and ordinarily, such a notice if issued against a dead person is void and all further proceedings thereto are ‘non-est‘.
On receipt of the notice, the 1st appellant appeared before AO and informed him about the death of the assessee. The 1st appellant also submitted a copy of the death certificate.
Thereafter, the 1st respondent/Revenue issued an order dated 10.04.2023 under Clause (d) of Section 148A of the Act in the name of the deceased assessee. Following that, he also issued a notice dated 10.04.2023 u/s. 148 of the Act in the name of the deceased assessee.
Conclusion- Held that the notices issued under Sections 148A(b) and 148 of the Act in the name of a dead person are invalid and ‘non-est‘ in the eye of law. It is a nullity and not a mere irregularity which could be cured. It is true that, on the receipt of the above said notices, the legal heirs of the deceased Naringaparambail Bhaskaran/appellants herein appeared before the assessing authority. However, that by itself would not change the situation. We are of the opinion that the consent of the parties cannot confer jurisdiction to the assessing authority for initiation of an action which is otherwise illegal and ‘non-est‘.
