New Delhi, March 5 (SocialNews.XYZ) The Income Tax Appellate Tribunal (ITAT) has said the show cause notice issued in the name of a deceased person is null and void and thus liable to be quashed.
The Delhi bench of the ITAT was dealing a plea of the wife of the deceased assessee against the revisional order passed under Section 263 of the Income Tax Act, 1961, whereby the assessment order under Section 143(3) read with Section 147 of the Act was sought to be set aside for reframing the assessment in terms of supervisory jurisdiction.
As per the record, the return of the assessee was Rs 1,35,682.
The petitioner argued that the assessee, namely, Vas Dev expired on December 4, 2020 whereas the show cause dated March 20, 2021 has been issued and addressed to the deceased assessee, namely, Vas Dev instead of the legal heir. It was thus contended that the show cause notice issued in the name of a deceased person is nonest and thus liable to be quashed at the threshold.
The issue of the validity of notice and proceedings held subsequent thereto against a dead person is no longer res integra.
The Delhi High Court in the case of Dharamraj vs ITO (supra) has examined the issue in length and held that the notice issued against a dead person is null and void and all consequent proceedings/orders being equally tainted are liable to be set aside, the tribunal pointed out in the order.
Source: IANS
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