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\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0on July 30, 2022 addressed to the deceased assessee and an order under section\u00a0148A(d)\u00a0of the Act for issue of notice of reassessment was passed on July 30, 2022. On a writ\u00a0 allowing the petition the Court held\u00a0 that the order under section\u00a0148A(d)\u00a0and the consequent notice issued under section\u00a0148\u00a0for reopening assessment under section\u00a0147\u00a0for the assessment year 2017-18 were quashed and set aside. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
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] <\/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-48606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48606","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=48606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48606\/revisions"}],"predecessor-version":[{"id":48607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48606\/revisions\/48607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}