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| The Tax Publishers2019 TaxPub(DT) 8412 (Jp-Trib) : (2019) 076 ITR (Trib) 0681 INCOME TAX ACT, 1961
Section 147
Where notice under section 148 was issued in the name of deceased assessee and further, no subsequent notice under section 148 was issued on the legal heirs of the deceased assessee, the reassessment proceedings initiated by issuance of notice on the deceased assessee were liable to be quashed for want of jurisdiction.
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Reassessment - Notice under section 148 - Validity - Notice issued in name of deceased assessee
AO issued notice under section 148 for reopening assessment. Assessee's legal heir submitted that the said notice was issued in the name of a dead person, thus, it was an invalid notice. It was further submitted that the AO did not issue any notice under section 148 in the name of the legal heirs. Therefore, the assessment framed by the AO on the basis of the notice issued under section 148 in the name of the deceased assessee was invalid and void ab initio. Held: It was found that assessee expired on 26-11-2008 as per death certificate and notice under section 148 was issued in the name of assessee on 20-03-2013. Therefore, at the time of issuance of the said notice, the assessee already expired and the notice was thus issued in the name of deceased assessee. Further, there was no subsequent notice under section 148 that was issued on the legal heirs of the deceased assessee. Consequently, the reassessment proceedings initiated by issuance of notice on the deceased assessee were quashed for want of jurisdiction.
REFERRED : Alamelu Veerappan v. ITO (2018) 95 taxmann.com 155 (Mad): 2018 TaxPub(DT) 3564 (Mad-HC) Vipin Walia v. ITO (2016) 382 ITR 19 (Del): 2016 TaxPub(DT) 1140 (Del-HC) and CIT v. Suresh Chandra Jaiswal (2010) 325 ITR 563 (All.): 2010 TaxPub(DT) 0101 (All-HC)
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, JAIPUR BENCH
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