THAMBURAJ BERNET MARY JAYASEELI,TIRUCHIRAPPALLI vs. ITO, WARD2(1), CHENNAI, TIRUCHIRAPPALLI

ITA 3422/CHNY/2025Status: DisposedITAT Chennai11 February 2026AY 2019-20Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
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What did the Tribunal hold?

A notice issued under Section 148 of the Income Tax Act in the name of a deceased person is unenforceable in law, as it constitutes a jurisdictional defect. The subsequent assessment order framed in the name of the deceased is a nullity.

What were the facts?

The appeal was filed by the legal heir of the deceased assessee against an assessment order. The assessee had expired before the assessment proceedings were initiated, and the notice under Section 148 was issued in the name of the deceased.

What were the issues?

Whether a notice issued under Section 148 of the Income Tax Act in the name of a deceased person is legally valid and enforceable.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 292B,Section 159

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 20.01.2026Pronounced: 11.02.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the Legal Heir & widow of the assessee, decased Shri Joseph David Selvaraj, against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter

referred to as “the Ld.CIT(A)”), Delhi, dated 30.09.2025 for the Assessment Year (hereinafter referred to as "AY”) 2019-20. 2. At the outset, the Ld.AR of the assessee brought to our notice that the assessee in t

The order continues below.

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