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Reassessment & Penalty Orders Against Deceased Person Are Nullity: Gujarat HC
Case Law Details
- Case Name
- Dhruvnesh Vijaykumar Patel Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Gujarat High Court
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Dhruvnesh Vijaykumar Patel Vs ACIT (Gujarat High Court)
The petitioner, being the legal heir of the deceased assessee, challenged two orders relating to Assessment Year 2011–2012. One petition questioned the reassessment order passed under Section 144 read with Section 147 of the Income Tax Act, 1961, while the other challenged the penalty order passed under Section 271(1)(c). The principal ground raised was that the notices and consequential orders had been issued and concluded against a deceased person.
The deceased assessee died on 27.05.2018. Prior to that, a notice date...
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