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| The Tax Publishers2019 TaxPub(DT) 8285 (Pune-Trib) INCOME TAX ACT, 1961
Section 147
Where the notice under section 148 was issued in the name of deceased person and also the assessment order was passed in the name of said person, the re-assessment proceedings were void ab-initio or illegal and such defect could not be cured even if the assessee participated in the proceedings pursuant to the notice.
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Reassessment - Notice under section 148 - Validity - Notice issued in the name of deceased person
AO initiated re-assessment proceedings by means of a notice issued under section 148 in the name of deceased person through legal heir i.e. assessee. Assessee challenged the initiation of reassessment proceedings contending that the notice issued in the name of a deceased person was invalid. Revenue contended that there was no illegality in the issuance of notice through legal heir and further that the assessee had participated in the assessment proceedings. Held: Since notice under section 148 was issued in the name of deceased and also the assessment order was passed in the name of said person, the re-assessment proceedings were void ab-initio or illegal and such defect could not be cured even if the assessee participated in the proceedings pursuant to the notice. Thus, the assessment order was also set-aside.
Followed:Pr. CIT v. Maruti Suzuki India Limited (2019) 416 ITR 613 (SC) : 2019 TaxPub(DT) 4931 (SC),Rupa Shyamsundar Dhumatkar v. Asstt.CIT & Ors. writ Petition No. 404 of 2009 : 2019 TaxPub(DT) 3393 (Bom-HC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2005-06
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