Dharmistha Yogesh Joshi Vs DCIT (Gujarat High Court)
Gujarat High Court held that issuance of notice u/s. 148A(b) of the Income Tax Act in the name of deceased person is not sustainable since petitioner already registered legal heir. Thus, notice and order thereof quashed and set aside.
Facts- The petitioner is the widow and legal heir of Shri Yogesh Somalal Joshi who passed away on 09/06/2020. The petitioner there after got herself registered on the portal of the Income Tax as legal heir on 30/12/2020 and filed return of the income of the deceased as legal heir for Assessment Year 2020-2021 on 30/12/2020.
Thereafter on 16/12/2021, the petitioner electronically filed the return of income of the deceased for Assessment Year 2021-2022. The respondent issued notice u/s. 148A(b) on 28/03/2023 in the name of deceased husband of the petitioner in name of Shri Yogesh Somalal Joshi. The petitioner therefore could not respond to the notice which culminated into the order u/s. 148A(d) dated 24/04/2023 along with the notice u/s. 148 of the Act of the same date. Being aggrieved, the petitioner has preferred this petition.
Conclusion- Held that it is not in dispute that impugned notice under Section 148A(b) is issued in name of Shri Yoghesh Somalal Joshi who had already expired on 09/06/2020. The petitioner is already registered as legal heir of late Shri Yoghesh Somalal Joshi. The order under Section 148A(d) is also passed in name of the deceased Shri Yoghesh Somalal Joshi as well as the notice under Section 148 of the Act is also issued in his name. Therefore, impugned notice under Section 148A(b) and the order under Section 148A(b) as well as the notice under Section 148 of the Act are not sustainable as the same are issued against the deceased person.
