REKHA JAIN vs. Union of India AND ORS

PDF · subscribers
WPO/981/2022HC CalcuttaWBCHCO001304202223 February 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the impugned notice dated March 31, 2021, issued under Section 148 of the Income Tax Act for assessment year 2014-15, was invalid as it was issued against a dead person. The court noted that the petitioner had provided information of the assessee's death to the Assessing Officer on multiple occasions prior to the issuance of the notice. Since the respondents' counsel could not contradict this fact, the court found merit in the petitioner's submission. The court quashed the impugned notice and any further proceedings based on it. However, the court clarified that this quashing would not prevent the Assessing Officer from initiating any fresh proceedings in accordance with the law. The ratio decidendi is that a notice issued under Section 148 of the Income Tax Act against a deceased person, when the Assessing Officer is aware of the death, is void ab initio and liable to be quashed.

What were the facts?

The petitioner, Rekha Jain, challenged a notice dated March 31, 2021, issued under Section 148 of the Income Tax Act, 1961, for assessment year 2014-15. The petitioner contended that the notice was issued to a deceased person, who had expired on August 26, 2014. Information regarding the death was previously communicated to the Assessing Officer by letters dated March 15, 2018, and December 7, 2021. Despite this, the Assessing Officer was proceeding with actions under Sections 148/147 of the Act. The respondents' counsel could not contradict the fact that the notice was issued to a dead person.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, for assessment year 2014-15 is valid when it has been issued against a deceased person, and the Assessing Officer was duly informed of the death prior to the issuance of the notice? Assessee's Contentions: The petitioner argued that the impugned notice dated March 31, 2021, under Section 148 of the Income Tax Act for assessment year 2014-15 is invalid as it was issued against a dead person. The noticee had expired on August 26, 2014, and the Assessing Officer was informed of this fact by letters dated March 15, 2018, and December 7, 2021. Despite this knowledge, the Assessing Officer proceeded with actions under Sections 148/147 of the Act. Revenue's Contentions: The learned Advocate appearing for the respondents/Income Tax Authority was not in a position to contradict the fact that the impugned notice had been issued against a dead person.

Which sections of the Income-tax Act were involved?

Section 148,Section 147

AI-generated summary — verify with the full judgment below

OD 7 ORDER SHEET WPO 981 of 2022 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE REKHA JAIN Vs UNION OF INDIA & ORS. BEFORE: The Hon’ble JUSTICE MD. NIZAMUDDIN Date : 23rd February, 2022 (Via Video Conference) Mr. Pranit Bag, Mr. Brijesh Kumar Singh, Advs. …for the petitioner Mr. Debasis Chowdhury, Adv. …for the respondents The Court: Heard learned advocates appearing for the parties. In this matter petitioner has challenged the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act for the assessment year 1014-15 on the ground that the same has been issued against the dead person and the noticee has expired on 26th August, 2014 and the information of death was already communicated to the Assessing Officer by the petitioner by letter dated 15th March, 2018 as appearing at page 16 of the writ petition. Petitioner submits that information of death was again brought to the notice to the Assessing Officer by letter dated 7th December, 2021 which is appearing at page 24 of the writ petition and inspite of this

2 fact of death of the noticee, respondent Assessing Officer is proceeding with the Section 148/147 of the Act. Mr. Chowdhury, learned Advocate appearing for the respondents/Income Tax Authority is not in a position to contradict this fact. It appears from record that the impugned notice has been issued against the dead person. Considering the submissions of the parties, this writ petition being WPO 981 of 2022 is disposed of by quashing the impugned notice dated 31st March, 2021 and any further proceeding on the basis of the aforesaid impugned notice under Section 148 of the Act also stand quashed. However, quashing of the impugned notice will not prevent the Assessing Officer concerned to initiate any fresh proceeding in accordance with law. (MD. NIZAMUDDIN, J.) TR/

More judgments on Section 148

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

Recent GST High Court judgments

Search GST case law →