On writ allowing the petition, the Court held that it was a matter on record that the assessee had expired and the death certificate of the deceased was communicated to the Assessing Officer. The first notice under section 148 against the deceased assessee itself was not sustainable and illegal. Therefore, the notice issued against the legal heir of the deceased assessee was quashed and set aside. However, if otherwise permissible under the law, a fresh notice under section 159(2)(b) was permitted to be issued against the legal heir of the assessee. (AY. 2017-18)
Madhuben Kantilal Patel (Smt.) (Late) v. UOI (2023) 452 ITR 17 (Guj.)(HC)
S. 148 : Reassessment-Notice-Death of assessee was notified to Department-Notice in the name of the dead person-Subsequent notice issued on the legal heir of deceased-Notice and consequential orders set aside. [S. 147, 159(2)(b), 292B, Art. 226]