Facts of the Case

  • The impugned notice under Section 148 was issued in the name of the deceased assessee (petitioner’s husband).
  • Consequentially, eight assessment orders were passed under Section 144 for different assessment years.
  • The petitioner (legal heir) challenged both the notice and assessment orders through a writ petition.
  • Simultaneously, appeals against these assessment orders were already filed before the Commissioner of Income Tax (Appeals) and Income Tax Appellate Tribunal.

Issues Involved

  1. Whether a notice issued under Section 148 in the name of a deceased person is legally valid?
  2. Whether reassessment proceedings initiated against a dead person are void ab initio?
  3. Whether the High Court should exercise writ jurisdiction when statutory remedies are already availed and pending?

Petitioner’s Arguments

  • The jurisdictional requirement for reopening assessment mandates that notice under Section 148 must be issued to a living and correct person, not a deceased individual.
  • Proceedings initiated against a dead person are non est in law and void.
  • Reliance was placed on Savita Kapila vs ACIT, where similar proceedings were quashed.

Respondent’s Arguments

  • The writ petition is barred by delay and laches, as some assessment orders dated back to 2016.
  • The petitioner has already availed alternative statutory remedies by filing appeals.
  • Notices were issued in accordance with Section 159 to legal representatives, making the reliance on Savita Kapila case inapplicable.

Court’s Findings / Order

  • The Court held that since the petitioner had already filed appeals before appropriate forums, it would be inappropriate to entertain the writ petition.
  • The writ petition was dismissed on the ground of availability of alternate remedy.
  • The Court directed the appellate authorities (CIT(A) and ITAT) to expedite the pending appeals.
  • It was clarified that no opinion on merits was expressed, and all rights and contentions remain open.

Important Clarification by Court

  • The dismissal was purely procedural due to pendency of appeals, not on substantive legality of notice issued to a deceased person.
  • The issue regarding validity of Section 148 notice against a deceased assessee remains open for adjudication before appellate authorities.

Sections Involved

  • Section 148 – Income Tax Act, 1961 (Reassessment Notice)
  • Section 144 – Best Judgment Assessment
  • Section 159 – Liability of Legal Representatives

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:2479-DB/MMH06082020CW50082020_174547.pdf


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