Punamchand Parek Legal Heir Santhilabarek Lathabai vs. The Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, who was the sole proprietor of M/s New Jewel Palace, passed away on 27.07.2016. Despite this, a notice under section 148 of the Act was issued on 18.02.2020 to the deceased assessee. The assessee's son admitted to unaccounted stock during a survey conducted on 17.11.2016. An assessment order was passed under section 147 r.w.s. 144, computing the assessed income at Rs.46,31,251/-. The Commissioner of Income Tax (Appeal) dismissed the appeal, and the Income Tax Appellate Tribunal set aside the order, directing the appellant to file Form 35 and for the Commissioner to adjudicate the appeal afresh.…

Legal Issues

• 1. Whether the notice dated 18.02.2020 issued u/s 148 on the deceased person is nullity and all consequential proceedings are liable to be set aside.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Marappan Balasubramanian (Deceased), Rep by Legal Heir Kavitha Balasubramanian (Wife) v. The ITO, Ward 1(2), Tiruppur, Tamil Nadu

• Late Haresh I Chhugani Represented by Shibani Singhania Legal Heir of Assessee vs DCIT, Central Circle-17(1), Mumbai

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

• Sankaralingam Sankar Through his legal heir Ganesh Shankar vs. ACIT, Circle 17 (1)

  Mumbai bench

• DCIT vs. Jay Enn Infotech Pvt. Ltd.

  Delhi Bench benchAY 2012-13Allowed

• Lakshmibai Chandrakant Vaijapure Vs. PCIT, Nashik -1

  Pune bench