LATE SHRI BHUPENDRA KUMAR AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/21014/2019HC RajasthanRJHC02108314201927 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the petition with a liberty granted to the petitioner to file a preliminary objection to the notice within two weeks from the date of the order. The respondent (Assistant Commissioner of Income Tax) is directed to decide the issue of serving notice to a dead person in accordance with the law expeditiously before proceeding further. The Court did not definitively rule on the validity of the notice itself but provided a procedural path for its determination. The core issue of whether a notice to a dead person is inherently invalid, especially when the department is aware, was not decided on merits but deferred for the Assessing Officer's decision.

What were the facts?

The petitioner, Smt. Ruchika Agarwal, legal heir of the deceased assessee Late Shri Bhupendra Kumar Agarwal, assails a notice dated 28.03.2019 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2012-13. The original return for the assessment year was filed on 29.12.2019. The assessee expired on 23.10.2018. The petitioner claims the department was intimated of the assessee's death on 31.10.2018, yet the impugned notice was issued to a deceased person. Proceedings pursuant to this notice were stayed by the High Court on 12.12.2019.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is valid when issued to a deceased assessee, particularly when the department was allegedly aware of the death prior to the issuance of the notice? (Question of law and fact, concerning Section 148 of the Act). Assessee's contention: The notice is invalid as it was issued to a dead person after the department had been duly informed of the assessee's demise. Issuing a notice to a deceased individual is a procedural illegality. Revenue's contention: The judgment does not record any specific contentions made by the revenue regarding the validity of the notice issued to a deceased assessee.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:14031-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 21014/2019 Late Shri Bhupendra Kumar Agarwal, Through His Legal Heir Smt. Ruchika Agarwal Having Her Address At 145, Avadhpuri-Ii, Mahesh Nagar, Jaipur In The State Of Rajasthan. ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur In The State Of Rajasthan. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Apeksha Bapna For Respondent(s) : Mr. Sandeep Pathak Mr. Siddharth Bapna with Mr. Meyhul Miittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 27/03/2025 1. This petition is filed assailing notice dated 28.03.2019 issued under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) relevant to assessment year 2012-13. 2. The brief facts are that the return for the relevant assessment year was filed on 29.12.2019 and assessee was expired on 23.10.2018. As per the case of the petitioner, the legal representatives intimated the death of the assessee to the department on 31.10.2018 yet on 28.03.2019, impugned notice was issued on dead person. The proceedings in pursuance to the impugned notice were stayed by this Court on 12.12.2019.

[2025:RJ-JP:14031-DB] (2 of 2) [CW-21014/2019] 3. The petition is disposed of with liberty to petitioner to file a preliminary objection to the notice within two weeks from today and thereafter the respondent before proceeding further shall decide the issue of serving notice to the dead person in accordance with law expeditiously. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/108

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