Bombay High Court Declares Notices And Proceedings Under Income Tax Act For Deceased Assessee As Null And Void
1 year, 5 months ago

Bombay High Court Declares Notices And Proceedings Under Income Tax Act For Deceased Assessee As Null And Void

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While emphasizing that if the concerned officers followed the settled law and refrained from issuing null and void notices, it would be beneficial not only for the citizens but also for the already overburdened courts in the country, the Bombay High Court ruled that all notices and consequential proceedings under the Income Tax Act in the name of a deceased assessee were null and void. In fact, it would be in tune with the Finance Act 2021 which aims to achieve the ultimate object of simplifying the tax administration, ease compliance and reduce litigation.” The Court's decision came in response to a case where the petitioner, who is the legal heir of the deceased assessee, challenged the reopening of assessment proceedings after the assessee's demise. The petitioner then filed the deceased assessee's income tax return for the assessment year 2020-21 on July 20, 2020. There are several judgments of different High Courts holding that the notice issued on a dead person or reopening of assessment of a dead person is null and void in law and the requirement of issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law.” The court referred to the judgment in Principal Commissioner of Income Tax, New Delhi vs Maruti Suzuki India Ltd., wherein the Supreme Court had ruled that issuing a notice and passing an order in the name of an old entity was legally invalid.

History of this topic

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