JYOTI SATISH NAIK AS WIFE AND LEGAL HEIR OF LATE SATISH P. NAIK,NALLASOPARA vs. ITO, WARD 4(4), THANE, THANE

ITA 2373/MUM/2026Status: DisposedITAT Mumbai09 September 2026AY 2010-1113 pages
AI SummaryAllowed

What were the facts?

The Assessing Officer issued a notice under Section 148 to a deceased individual, despite being aware of his death and the filing of a return by his legal heir. The reassessment proceedings and the final assessment order were passed in the name of the deceased.

What did the Tribunal hold?

The Tribunal held that a notice issued in the name of a deceased person is non est in law and does not confer jurisdiction. The reassessment proceedings and the assessment order were quashed as a result.

What were the issues?

Whether reassessment proceedings initiated by issuing a notice under Section 148 to a deceased person are valid. Whether the assessment order passed in the name of a deceased person is sustainable.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 159,Section 292B,Section 292BB,Section 56(2)(vii)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘F’ BENCH

Hearing: 08/09/2026Pronounced: 09/09/2026

PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the impugned order dated 19.12.2025 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, under section 250 of the 2 Jyoti Satish Naik As Wife and Legal Heir of Late Satish P Naik Income-tax Act, 1961, for the Assessment Year 2010–11, arising from the assessment order dated 05.12.2017 passed under section 143(3) read with section 147 of the Act. In the grounds of appeal, the assessee has principally challenged the validity of the reassessment proceedings on the ground that the notice under section 148 was issued in the name of a person who had already expired and, notwiths

The order continues below.

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