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

Parties Involved

Facts Summary

The assessee, Sankaralingam Sankar, through his legal heir Ganesh Shankar, did not file a return for the relevant assessment year. The Department initiated proceedings under section 147 of the Income Tax Act, 1961, based on financial transactions recorded in the ITD system. A notice under section 148 was issued on 27.3.2019, but no return was filed by the assessee. Assessment was completed ex-parte under section 144 r.w.s. 147 of the Act, and income was assessed at Rs. 77,18,988/-. The assessee appealed against the order, claiming that the notice under section 148 was issued to a deceased person, which is bad in law.…

Legal Issues

• 1. Whether the notice under section 148 was validly issued to the deceased assessee?
• 2. Whether the assessment order passed against a deceased person is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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