Case Law Details
Pravinchandra A Shah L/H of Late Saryuben P Shah Vs Union of India (Gujarat High Court)
The case of Pravinchandra A Shah L/H of Late Saryuben P Shah Vs Union of India, adjudicated by the Gujarat High Court, brings to light an important aspect of tax law: the issuance of a notice to a deceased person. The High Court declared the notice issued under Section 148 of the Act against a deceased individual as void and invalid, marking a crucial point in tax jurisprudence.
The crux of the case was a notice issued under Section 148 of the Act against late Ms. Shah, who had passed away before the notice was sent. This action by the tax authorities was challenged as void ab initio since the notice was sent to a deceased person.
The High Court, after examining the presented evidence and various precedents, upheld the petitioner’s claim. Notably, an amendment to the Act came into effect after the notice was issued, implying that any subsequent notice issued under Section 148 of the Act needed to adhere to the procedures outlined in the amended Act.
The High Court further noted that legal precedents, as well as the guiding principles laid down by the Apex Court, clearly indicated that initiating proceedings against a deceased person was invalid, and hence, the order was quashed and set aside.
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