Acts and Sections Discussed:

• Section 148, 148A(b), and 148A(d) of the Income Tax Act, 1961
• Judicial precedents and principles of natural justice

Ratio Decidendi:

Notices under Sections 148 and 148A issued against a deceased person are non-est and void ab initio as no legal proceedings can be initiated against a non-existing entity. Such actions violate basic principles of natural justice and due process.

Background of the Case (Paras 1–3)

• The petitioner, Gourang Anil Wakade, challenged reassessment notices issued under Sections 148 and 148A(d) against his late mother, Mrs. Meena Anil Wakade.
• Notices were issued posthumously, despite her passing away on March 21, 2020. The petitioner submitted a death certificate as evidence.

Legal Arguments by Petitioner (Paras 4–5)

• Cited case laws including Bhupendra Bhikhalal Desai and Alamelu Veerappan, emphasizing that actions against a deceased individual are invalid.
• Counsel for the respondents admitted the notices were issued erroneously against a deceased individual.

Legal Principles Applied (Paras 6–8)

• Fundamental jurisprudence dictates that an affected party must have the opportunity to defend themselves. Issuance of notices to a deceased person violates this principle (UMC Technologies Pvt. Ltd. vs. FCI).
• Legislative scheme under Section 148A mandates prior issuance of show cause notice and hearing, which cannot be fulfilled for a deceased person.

Court’s Findings (Paras 9–11)

• Notices and related actions against the deceased Mrs. Meena Wakade were held non-est, void ab initio.
• However, the Revenue retains the right to issue fresh notices to legal heirs if statutory conditions under Sections 147/148 are met within the limitation period.

Subject: Income Tax – Reassessment Notices – Legal Validity Against Deceased Persons

• Deceased Persons
• Legal Heirs
• Principles of Natural Justice