Case Law Details
Jasbir Kaur Johal Vs UOI (Punjab and Haryana High Court)
Section 159 of the Act deals with legal representatives. The legal representative of the deceased is liable for filing the returns and payment of taxes. It is, however, restricted to the extent of inheritance to the estate of the deceased by the legal representatives. In the present case, notice under section 148 was issued to the petitioner as legal representative of her deceased husband Kulwinder Singh Johal and not as an assessee in her individual capacity for the assessment year 2008-09. It was not in controversy that Kulwinder Singh Johal had died on 25-7-2014. Thus, the notice issued to the petitioner as legal representative of her deceased husband, Kulwinder Singh Johal, is legal and valid.
FULL TEXT OF THE ITAT JUDGMENT
In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a direction to the respondents to drop the assessment proceedings initiated against a dead person after his death.
2. A few facts necessary for adjudication of the instant petition as narrated therein may be noticed. Shri Kulwinder Singh Johal died on 25.7.2014 as per death certificate dated 29.7.2014 (Annexure P-1). Respondent No.2 knowing that Shri Kulwinder Singh Johal has died, initiated assessment proceedings against him vide notice dated 23.3.2015 (Annexure P-2) issued under Section 148 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2008-09. Again a notice dated 11.5.2015 (Annexure P-3) under Section 142(1) of the Act was issued to the petitioner by respondent No.2. The petitioner filed reply dated 17.6.2015 (Annexure P-4) to the said notice. Again a letter CWP No. 17089 of 2015 -2- dated 19.6.2015 (Annexure P-5) was sent to the petitioner for filing reply. In pursuance thereto, the petitioner filed reply dated 3.7.2015 (Annexure P-6). Thereafter, another letter dated 9.7.2015 (Annexure P-7) was issued for compliance of the notice/letters issued by respondent No.2. Hence, the present petition.
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