Gowthaman S Vs ITO (Madras High Court)
Madras High Court held that reassessment proceedings under section 147 of the Income Tax Act against the deceased assessee sustained since income tax department not informed about the death of the deceased assessee.
Facts- The present writ petition has been preferred by the legal heirs of the assessee specifically challenging impugned order dated 31.03.2024 passed u/s. 148A(d) of the Income Tax Act. The specific case of the petitioner is that the impugned orders and the notice under Section 156 have been passed and issued against a person, who died on 04.01.2024.
Conclusion- Held that there are no records to indicate that after the deceased assessee died on 04.1.2024, the petitioner took steps to inform the Income Tax Department about the death of the deceased assessee. Even if such an intimation was given, the assessment has to be made in the name of the deceased assessee and the liability, if any, is to be fastened on the legal representatives. Therefore, it is not open for a legal representative to allege that the proceedings initiated under Section 147 was beyond the period of limitation under Section 149 of the Income Tax Act or that the assessment impugned, dated 17.02.2025, was beyond the period of limitation under Section 153(2) of the Income Tax Act, 1961.
