The late assessee filed his return of income for the assessment year 2017-18 on October 30, 2017. He died on September 30, 2020. By various letters and e-mails between December 16, 2020 and March 20, 2022, the Department was informed of the death of the assessee. The Assessing Officer issued a notice under section 148 of the Income-tax Act, 1961 on July 30, 2022 addressed to the deceased assessee and an order under section 148A(d) of the Act for issue of notice of reassessment was passed on July 30, 2022. On a writ allowing the petition the Court held that the order under section 148A(d) and the consequent notice issued under section 148 for reopening assessment under section 147 for the assessment year 2017-18 were quashed and set aside. (AY. 2017-18)
Utpala Pradeep Jain v. Asst. CIT (2024)467 ITR 592 (Guj)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Death of assessee-Intimation of death to Department-Order and consequent notice issued in name of deceased assessee-Notice is void and invalid.[S. 147, 148, 148A(b), 148A(d), Art. 226]