JAYVEERSINGH JASHUBHAI CHUDASAMA L/H DIVYABEN JAYVEERSINGH CHUDASAMA,VALSAD vs. ITO, WARD 5, VAPI

PDF · subscribers
ITA 204/SRT/2025Status: HeardITAT Surat23 January 2026AY 2011-12Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member)3 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 a notice under section 148 issued to a deceased person is invalid and any proceedings or assessment order passed thereafter is a nullity. An individual assessee must be a living person for assessment. Consequently, the order of the CIT(A) was quashed.

What were the facts?

The assessee's appeal was filed against the order of the Ld. CIT(A) for AY 2011-12. A notice under section 148 was issued on 21.03.2018, but the assessee had expired on 02.01.2012. The assessment proceedings were initiated against a deceased person.

What were the issues?

Validity of reassessment proceedings initiated by issuing notice under section 148 to a deceased assessee.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. B.R.R. KUMAR, VICE-MS SUCHITRA RAGHUNATH KAMBLE

For Appellant: Shri Suresh K. Kabra, CA
For Respondent: Ms Namita Patel, Sr. DR
Hearing: 19.01.2026Pronounced: 23.01.2026

(Assessment Year: 2011-12) Jayveersingh Jashubhai ITO, Vs. Chudasama, Ward – 5, L/h Divyaben Jayveersingh Valsad Chudasama, 34, Jalaram Nagar Swadhyayamandal Road, Killa Pardi, Valsad - 396125 [PAN: AJHPC4212A] (Appellant) .. (Respondent) Appellant by : Shri Suresh K. Kabra, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 23.01.2026 O R D E R

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

1.

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 03.12.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2011-12.

2.

Notice u/s 148 has been issued on 21.03.2018 for the Assessment Year 2011-12. It was submitted that the assessee received notice on 02.01.2012, in the notice issued is invalid. The Ld. Sr. DR argued that the assessee has not informed revenue authorities about the demise of the assessee. The Assessing Officer was not informed the details of assessee. Hence, the notice has been rightly issued. Asst. Year : 2011-12 - 2–

3.

However, the fact on that notice u/s 148 has been issued on the deceased person, which may the proceedings were initiated.

4.

The Ld. AR of the assessee relied on the following decisions: (i) Dhirendra Bhupendra Sanghi vs. ACIT, 151 taxmann.com 541 (Bom.) (ii) Urmila Saxena vs. CBDT, 159 taxmann.com 64 (MP) (iii) Krishnaawater Kabra vs. ITO, 140 taxmann.com 423 (Guj.) (iv) Lal Chand Verma vs. UOI, 170 taxmann.com 825 (Del.) (v) Rasid Lala vs. ITO, 77 taxmann.com 39 (Guj.) (vi) Urmila Anurudhhasinhji Jadeja vs. ITO, 117 taxmann.com 504 (Guj.)

5.

The Ld. AR relied on the decisions in the case of Urmilaben Aniruddhasinhji Jadeja (supra) wherein it was held that reopening notice under section 148 issued against a dead person would be a nullity and, proceedings pursuant to a reopening notice issued to a dead person could not be continued against legal representative. It was submitted that the notice u/s 148 issued in the name of the deceased person was invalid. The order passed by the CIT(A) in the name of the dead person is also a nullity.

More judgments on Section 148

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

Recent GST High Court judgments

Search GST case law →