DEVENDRA Vs. ADDITIONAL/JOINT COMMISSIONER

JUDGEMENT

(1.) Rule. Rule made returnable forthwith and heard finally with consent of the learned Counsel for the parties.

(2.) The petitioner has challenged the notice issued on dead person under Sec. 148 of the Income Tax Act, 1961 (for short, "the I. T. Act, 1961") dtd. 31/3/2021. The entire proceedings started from illegal notice on a dead person under Sec. 147 of the I.T. Act, 1961 and culminating into a reassessment order which is also on dead person raising demand of Rs.5,89,18,411.00 are wholly without jurisdiction.

(3.) The petitioner is the son and legal heir of late Vasudeo Damduji Jambhulkar who was an income tax Assessee having Permanent Account No. PAN : AKAPJ7925K and was assessed by respondent No.2, who was working under the respondent No.1 the Joint Commissioner of Income Tax, Range-4, Nagpur. The father of the petitioner died on 8/7/2020 leaving behind the petitioner as one of the legal heirs. During his life time he had filed the Income Tax Return for the year 2016-17 declaring taxable income of Rs.5,57,090.00 and exempt income on sale of agricultural land of Rs.9,31,12,500.00 which exempts under Sec. 10(37) of the I.T.Act, 1961. Full taxes on the said returned income was also paid. Said return was processed under Sec. 143(1) of the I.T. Act, 1961, however since there was neither any tax payable or refundable, no intimation under Sec. 143(1) was served on the Assessee. Income Tax returns of late Shri Vasudeo Damduji Jambhulkar for subsequent years viz. 2017-18, 2018-19, 2019-20 were also filed by him while the Income Tax Return for the year 2020-21 was (F.Y. 2019-20) filed by the legal heir in the name of the Assessee on 11/1/2021 as the said Assessee had already died on 8/7/2020.