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The Tax PublishersR/Special Civil Application No. 7850 of 2019
2019 TaxPub(DT) 5192 (Guj-HC)INCOME TAX ACT, 1961
Section 148
Legal representative of deceased assessee not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of AO pursuant to the impugned notice issued in the name of deceased, provisions of section 292B would not get attracted and hence, notice under section 148 had to be treated as invalid.
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Reassessment - Notice under section 148 - Validity - Issuance of notice in the name of deceased assessee
AO issued notice under section 148 in the name of deceased assessee petitioner being heir and legal representative of the deceased, upon receipt of notice, immediately raised objection against validity of impugned notice and did not submit to the jurisdiction of AO by filing a return of income, but kept on objecting to continuation of assessment proceedings pursuant to impugned notice. AO, however, instead of taking corrective steps and issuing notice to heirs and legal representatives, insisted on continuing with the proceedings pursuant to impugned notice taking plea of section 292B.Held: Legal representative of deceased assessee not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of AO pursuant to the impugned notice issued in the name of deceased, provisions of section 292B would not get attracted and hence, notice under section 148 had to be treated as invalid.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
IN THE GUJARAT HIGH COURT
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