Notice issued to a deceased assessee is illegal – Delhi HC

Brief of the Case

Delhi High Court held In the case of Vipin Walia vs. ITO that the revenue was to initiate proceedings under Section 147 against the deceased Assessee for AY 2008-09. The limitation for issuance of the notice under Section 147/148 was 31st March 2015. On 27th March 2015, when the notice was issued, the Assessee was already dead. If the Department intended to proceed under Section 147, it could have done so prior to 31st March 2015 by issuing a notice to the LRs of the deceased. Beyond

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