Kuppusamy Tharmaraj Pakkirisamy vs. The Income Tax Officer, Ward 1, Thiruvarur

Parties Involved

Facts Summary

The assessee, who had expired on 02.05.2013, had sold a property for Rs.4,90,000/- against the government guideline value of Rs.17,69,000/-. The Department issued a notice under section 148 of the Income Tax Act, 1961 on 28.03.2018, which was invalid as it was issued in the name of the deceased assessee. The Assessing Officer completed the assessment by treating the property sold as a capital asset and brought the resultant Long-Term Capital Gain to tax. The appellant, one of the legal heirs, filed an appeal before the First Appellate Authority (FAA) and subsequently before the Tribunal.…

Legal Issues

• 1. Whether the notice issued in the name of the deceased assessee is enforceable in law?
• 2. Whether the reassessment order passed under section 144 r.w.s. 147 of the Act is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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