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Section 153C notice issued to a dead person, is unenforceable in law
Case Law Details
- Case Name
- Late Bhupendra Bhikhalal Desai (Since Decd.) Through Legal Heir Raju Bhupendra Desai Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Late Bhupendra Bhikhalal Desai (Since Decd.) Through Legal Heir Raju Bhupendra Desai Vs ITO (Gujarat High Court)
The only proposition of law that is applicable in the present litigation is that a notice, be it under Section 148 of the Act or Section 153C of the Act, issued to a dead person, is unenforceable in law. If such is the legal position, the Revenue cannot contend that as they had no knowledge about the death of the assessee, they are entitled to plead that the notice is not defective.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
ROHINTON FALI NARIMAN, J. – “Nothing is ce...
[2021] 131 taxmann. com 40 (SC)/[2021] 283 Taxman 189 (SC)[03-09-2021}
INCOME TAX : SLP dismissed against High Court’s ruling that notice issued under section 153C against dead person is unenforceable in law