Delhi High court held that the furnished notices towards the name of the deceased individual are void and all reasonable assessment orders are subjected to be canceled.
Under Section 148 of the Income Tax Act
Late Mr. Gupta expired on 17th June 2014 and in support of him the applicant has placed on record the death certificate of late Shri Gupta provided through the public health department Chennai corporation.
Towards the case of the applicant that she was not aware of the above proceedings originating from the challenged show-cause notice
Mr. Piyush Kaushik’s counsel for the applicant furnished that the challenged notice on 22/03/2019 who has provided in admiration of the deceased individual was not valid and all the proceedings shall be non-est. Towards the support of the claim the applicant places reliance on the judgment of this Court in Savita Kapila vs. Assistant Commissioner of Income-Tax.
On the other side, Mr. Ruchir Bhatia counsel of the respondents did not accept the concern about the death of the late Shri Gupta. An objection was raised upon the maintainability of the current applicant upon the ground of availability of another effective solution in the form of the appeal which is open to the applicant.
The two bench Justice Navin Chawla and Justice Manmohan held that for the current case and the challenge notice beneath section 148 of the act who has been provided towards the name of the deceased individual is void and the proceedings consisting of the Assessment Order and Notices, being fairly rank, are subject to be set apart.