LATE SMT. VASANTIBEN MANUBHAI JOSHI THROUGH LEGAL HEIR DEEPAKBHAI MANUBHAI JOSHI,VAPI vs. ITO, VAPI WARD-1, VAPI

ITA 738/SRT/2025Status: DisposedITAT Surat21 August 2026AY 2011-1233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a notice issued under Section 148 to a deceased person is invalid. Consequently, the assessment order passed pursuant to such an invalid notice is unsustainable in law.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings against a deceased assessee by issuing a notice under Section 148. The legal heir informed the AO about the assessee's death, but the AO proceeded with the assessment. The Commissioner (Appeals) upheld the AO's order.

What were the issues?

Whether a notice issued under Section 148 of the Income-tax Act to a deceased person is valid, and if not, whether the subsequent assessment proceedings are liable to be quashed.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 159

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri A. Gopalakrishnan Aiyer, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 09.06.2026Pronounced: 21.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 03.04.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 12.12.2018 passed by learned ITO, Ward-9, Vapi [“Ld. AO”] u/s 144 r.w.s. 147 of Income-tax Late Smt. Vasantiben Manubhai Joshi (Through Legal Heir Deepakbhai Manubhai Joshi) Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this a

The order continues below.

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