{"id":42494,"date":"2024-05-04T16:28:00","date_gmt":"2024-05-04T10:58:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/devendra-v-add-cit-2023-294-taxman-550-2024-461-itr-463-bomhc\/"},"modified":"2024-05-05T20:56:57","modified_gmt":"2024-05-05T15:26:57","slug":"devendra-v-add-cit-2023-294-taxman-550-2024-461-itr-463-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/devendra-v-add-cit-2023-294-taxman-550-2024-461-itr-463-bomhc\/","title":{"rendered":"Devendra v. Add CIT (2023) 294 Taxman 550 \/  335 CTR 1057\/(2024) 461 ITR 463 (Bom)(HC)"},"content":{"rendered":"<p>Income\u00a0 tax return is processed and accepted.\u00a0 Later on, the Assessing Officer\u00a0\u00a0 issued the notice u\/s 148 in the name of dead person.\u00a0 The assessee died before the issuance of notice is not disputed.\u00a0 On writ the\u00a0 Court held that the legal heirs are under no statutory obligation to intimate the death of the assessee to the department. The <em>sine qua non <\/em>for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of correct person, the notice issued in the name of the dead person is also not protected either by the provisions of section 292B or 292BB of the Act.Relied on Sumit Balkrishna Gupta vs. ACIT (2019) 103 taxmann.com 188 \/ 262 Taxman 61\/ 414 ITR 292 \/ 104 CCH 0379 (Bom.) HC), Alamelu Veerappan vs. ITO (2018) 95 taxmann.com 155\/257 Taxman 72\/102 CCH 0118 (Chennai HC), Savita Kapila vs. ACIT\u00a0 (2020) 118 taxmann.com 46 \/ 273 Taxman 148 \/ 426 ITR 502 \/ 108 CCH 0049 (Delhi HC), Jaydeep kumar\u00a0 Dhirajlal Thakkar vs. ITO (2018) 401 ITR 302 \/ 101 CCH 0085 (Guj.) referred. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Notice issued in the name of dead person-Not enforceable in the eyes of law-The legal heirs are under no statutory obligation to intimate the death of the assessee to the department-Requirement of  issuing notice to a correct person is not a merely a procedure requirement but is a condition precedent the impugned notice being valid in law-Notice is held to be null and void.[S. 10(37) 144. 147, 292BB, Art. 226 <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-42494","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b3o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=42494"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42494\/revisions"}],"predecessor-version":[{"id":42662,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42494\/revisions\/42662"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}