KAWAL NAIN SINGH THROUGH LEGAL HEIR AMAN KAUR KANDA,UDAIPUR vs. ITO WARD 2(1), AMRITSAR, AMRITSAR

PDF · subscribers
ITA 745/ASR/2025Status: DisposedITAT Amritsar30 July 2026AY 2014-155 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that notices issued in the name of a deceased person are invalid and constitute a jurisdictional defect. This defect cannot be cured under Section 292B of the Act.

What were the facts?

Notices under Section 148 of the Income-tax Act were issued to a deceased assessee for AY 2013-14 and 2014-15. The assessee's death was known to the department prior to the issuance of these notices, including during a search operation and a prior assessment.

What were the issues?

Whether notices under Section 148 of the Income-tax Act issued in the name of a deceased person are valid and whether such a defect can be cured.

Which sections of the Income-tax Act were involved?

Section 148,Section 292B,Section 132,Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: Shri S.L. Jain, Advocates
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 27.07.2026Pronounced: 30.07.2026

आदेश/Order PER M. BALAGANESH, AM: These appeals have been preferred by the assessee against the separate orders, each dated 11.2.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Years 2013-14 and 2014-15.

2 744 & 745/Asr/2025 2. At the outset, it was brought to our notice that there is a delay of 155 days in each case in filing the present appeals before the Tribunal. Considering the reasons adduced in the condonation petitions and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that the assessee was prevented by sufficient cause from filing the appeals within the prescribed period. Accordingly, the delay is condoned and the appeals are admitted for adjudication.

3.

Both the appeals are having identical issues, hence, they are taken up together and disposed off by this common order for the sake of convenience.

4.

The preliminary legal issue to be decided in these appeals is as to whether the notice u/s 148 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) issued in the name of deceased can be held to be valid in the facts and circumstances of the instant case.

5.

We have heard the rival submissions and perused the materials available on record. Shri Kawal Nain Singh expired on 5.01.2014. No returns of income were filed for the years under consideration either by the assessee when he was alive or by the legal heir after his demise as there was no taxable income. Notices u/s 148 of the Act for

3 744 & 745/Asr/2025 assessment years 2013-14 and 2014-15 were issued to Kawal Nain Singh on 31.3.2021. In response thereto, a reply was filed on 30.04.2021 informing about assessee’s demise which happened on 05.01.2014 along with the death certificate.

6.

A search and seizure operation was carried out u/s 132 of the Act on United Group on 21.03.2018 wherein the bank account statement of Gurpreet Kaur Kanda was found. In the said bank statement, certain cash deposits were found to have been made. Gurpreet Kaur Kanda stated that she received money from Aman Kaur Kanda who is the daughter of Late Sh Kawal Nain Singh (assessee deceased). Aman Kaur Kanda stated that she received money from Kawal Nain Singh (assessee herein). In the aforesaid manner, the cash deposits made in the bank account of Gurpreet Kaur Kanda was explained. Aman Kaur Kanda made a surrender of the sums during the search which later retracted before the ADIT (Investigation) itself vide letter dated 12.03.2018. The said letter dated 12.3.2018 is enclosed in page 54 of the paper book. In the said letter, it has been duly brought to the knowledge of the ADIT (Investigation) that Kawal Nain Singh had already expired. Hence, the fact of death is already made known to the Income Tax Department way back on 12.03.2018 itself. The search assessment was framed in the hands of Kawal Nain Singh for A.Y. 2013-14 U/s

4 744 & 745/Asr/2025 143(3) r.w.s. 153A of the Act on 27.12.2019. In the said search assessment also, in paragraph 5, the ld. AO duly notes that Shri Kawal Nain Singh had already expired. Despite all these facts, still notice U/s 148 of the Act stood issued in the name of Kawal Nain Singh on 31.03.2021 for assessment years 2013-14 and 2014-15, on which date, Kawal Nain Singh was not alive. Hence, it is clearly established that notice u/s 148 of the Act had been issued in the name of dead person. It is trite law that no notice could be issued in the name of the dead person. Reliance in this regard is placed on the decision of the Hon’ble Delhi High Court in the case of Savita Kapila Legal Heir of Late Sh Mohinder Paul Kapila vs ACIT Delhi reported in 426 ITR 502 (Del); Vipin Walia vs ITO reported in 382 ITR 19 (Del); Hon’ble Madhya Pradesh High Court in the case of CIT vs Prabhawati Gupta reported in 231 ITR 188 (M.P.); Hon’ble Kerala High Court in the case of Shini Shajan vs PCIT reported in 180 taxmann.com 836 and decision of the Hon’ble Gujarat High Court in the case of Chandreshbhai Jayantibhai Patel vs ITO reported in 413 ITR 276 (Guj.). 7. This being a jurisdictional defect, the same cannot be cured by section 292B of the Act, we hold that the entire assessments framed for assessment years 2013-14 and 2014-15 by wrong assumption of jurisdiction deserves to be quashed. Since the re-assessment is

5 744 & 745/Asr/2025 quashed on this preliminary issue, the adjudication of other grounds became academic in nature and they are left to open. Accordingly, both the appeals of the assessee are partly allowed.

Order pronounced in the open court on 30.7.2026. Sd/- Sd/- (U. DASGUPTA ) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Date: 30.07.2026 rkk आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →