The Bombay High Court has held that income tax notices issued to deceased persons are not binding on legal representatives.
The bench of Justice M.S. Sonak and Justice Jitendra Jain has observed that the notices to a dead person or orders against a dead person are null and void.
The appellant/legal heir of the assessee has submitted that reassessment notices and order were issued in the name of Late Ahmed Gulamnabi Shaikh, who had expired on 13 August 2016. The fact of his demise was intimated to the Income-tax Officer. Despite the notice, the notices and orders were issued in the name of the dead person. The notices and orders are null and void.
The department contended that the assessees had furnished the email IDs of their chartered accountant. As such, all notices were being addressed to the chartered accountant. No intimation was given by the chartered accountant about the demise. He submitted that in terms of section 159 of the Income-tax Act, proceedings can be carried out or continued against the legal representatives. The petitioner claimed to be the legal representative. Therefore, there was no question of any nullities involved, and no reliefs could be granted to the petitioner.
The court held that no notices were issued to the legal representatives. The notices were issued to the dead person, and consequently, the legal representatives cannot be said to know about such notices. The notices or the order made based thereon and same binds the legal representatives.
Case Details
Case Title: Amjad Ahmed Shaikh Versus ITO
Case No.: Writ Petition No. 744 Of 2025
Date: 4 March 2025
Counsel For Appellant: Priyanka Jain
Counsel For Respondent: Mamta Omle
