Section 148 of the Income-tax Act, 1961—Income escaping assessment—No valid notice can be issued against a dead person when the department is made to know about the death of the assessee prior to issuance of the notice.

Facts: By the present petition under Article 226 of the Constitution of India, the petitioner has challenged a notice issued under section 148 on the ground that the notice is without jurisdiction as the same is issued against a dead person.

Held, that the contention advanced by the learned counsel for the revenue that since Permanent Account Number of late Shri Kanubhai Nagjibhai Rajpara was active, it can be presumed that tax payer was alive, cannot be sustained in view of the fact that only because Permanent Account Number is active, petitioner or any assessee is not liable to file the return of income and on that basis it cannot be presumed that the assessee is alive, more particularly, when the department is made to know about the death of the assessee prior to issuance of the impugned notice. In view of the aforesaid settled legal proposition that no valid notice can be issued against a dead person, the impugned notice is required to be quashed and set aside. - DURLABHBHAI KANUBHAI RAJPARA V/s ITO - [2019] 11 ITCD Online 53 (GUJ)