Nagpur: Notification sent to someone after his death by a tax hero, to reopen the return under Section 148 of the income tax law, has been canceled by the High Court.
The court also observed that the income tax department could only continue with the trial of a person’s legal heirs if the same notice was presented during his lifetime.
This case has emerged before the Nagpur bench from the Bombay High Court.
The Nagpur Office of the Income Tax Department has sent a notification to Mahado Shambharkar, a government official, on the grounds that income against RS 1.5 Crore tones from land sales have escaped taxes.
The notification was issued in March 2021.
However, Shambharkar had died two and a half years ago.
The land agreement took place in 2015-16.
Immediately after the first notification, advice, on behalf of his legal heir, signaled the department that Shambharkar was no longer.
But other notifications are sent.
“After the first notification was sent in March, we had signaled the department on the appraisal death but other notifications were sent in July,” said Ram Heda, advice for his son, Bandu Shambharkar, who moved to court.
The court on Thursday canceled the notification, said Heda.
Shambharkar died on January 27, 2019.
Nine days before his death he served a notification below section 133 (6) of income tax associated with information calls from appraisers.
Officers have been looking for information about land transactions from Shambharkar who died in a short time, explaining the beata.
This notification does not deal with the reopening of returns.
More than two years later, other notifications under Section 148 related to the reopening of returns, issued.
At that time, Shambharkar had died.
Explain the attitude of the court, said Heda, in this case even when notifications seeking information released during the Shambharkar period, the intimacy to reopen the return after his death.
In that case the trial cannot be continued against his son who is a legal heir.
The court has directed the income tax department to issue new notifications to legal heirs in line with the law.
Heda said now this case has been bounded by limits.
Until March 202, Returns four years before can be opened.
However, it has now been reduced to three years.
This may now ban cases related to the year of appraisal in 2016-17, he said.
In short * Mahado Shambharkar sells land in 2015-16 * It dept sent a notification on 18 Jan 2019.
If the notification is served when people are still alive