Allowing the petition the Court held that the son of the deceased assessee had informed the Department about the demise of the assessee by way of a communication along with a copy of the death certificate and the receipt of such communication had been endorsed. The explanation that the Department was corresponding with the chartered accountant was neither relevant nor convincing. No notices were issued to the legal representatives under section 159. The notices and orders were issued to the dead person, and consequently the legal representatives could not be said to have knowledge of them. The notices and orders were quashed. The Department was given liberty to conduct the proceedings against the legal representatives of the assessee in accordance with law.
Amjad Ahmed Shaikh (legal heir of late Ahmed Gulamnabi Shaikh) v. ITO (2025) 474 ITR 579 (Bom)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless assessment-Notice and order in the name of dead person-Corresponding with chartered accountant of assessee irrelevant-Service of notice not on living person, legal heir Held, notices and orders quashed and set aside.[S. 144, 144B, 147, 148, 148A(d), 156, 159, Art. 226]