Ramesh Kumar Jain v. Asstt. CIT

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The Tax Publishers2020 TaxPub(DT) 2804 (Jp-Trib)

INCOME TAX ACT, 1961

Section 147

Notice under section 148 issued agianst a dead person was nullity and without jurisdiction and consequent assessment framed in the name of deceased assessee was also invalid for want of valid notice.

Reassessment - Validity - Issuance of section 148 notice and also framing of reassessment in the name of deceased assessee -

Notice under section 148 was issued by AO in the name of deceased assessee which was not served upon either on the assessee being dead person or on the legal representative because son of assessee was residing in USA. However, AO passed ex parte assessment under section 147 read with 144.Held: Notice under section 148 issued against a dead person was nullity and without jurisdiction and also, assessment framed in the name of the deceased assessee was invalid for want of valid notice.

Followed:Durlabhbhai TaxPub(DT) 2830 (Guj-HC).

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

IN THE ITAT, JAIPUR BENCH