Dharamraj vs. Income Tax Officer

Parties Involved

Facts Summary

The petitioner, Dharamraj, has challenged the notice dated 30.03.2019 issued by the respondent under Section 148 of the Income Tax Act, 1961, and all consequential proceedings emanating therefrom. The petitioner claims that he did not receive the notice, which was issued in the name of the Assessee, who had died on 14.01.2016. The respondent submitted that the notice was duly served at the same address of the Assessee available in the ITD database. The petitioner argued that all proceedings initiated against a deceased person are void ab initio.…

Legal Issues

• 1. Whether the notice and proceedings held against a deceased person are valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Virbhadra Singh Through L/H Smt. Pratibha Singh vs. The DCIT, Circle Shimla

  Chandigarh bench

• Vasdev Gupta vs Pr. CIT

  Delhi Bench benchAY 2017-18Partly Allowed

• Mrs. Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta v. Principal Commissioner of Income Tax

  High Court of Delhi bench

• Late Sasireka Srinivasan, Rep. by Legal Heir Smt. Dayanad Renuka vs. The Income Tax Officer, Ward – 1(4), Tirupur

• Savita Kapila, Legal Heir of Late Shri Mohinder Paul Kapila v. Assistant Commissioner of Income Tax, Circle 43(1) Delhi

  High Court of Delhi bench

• Raghvendra Rathore vs. ITO, Cantt. Guna

  Agra bench