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| The Tax Publishers2020 TaxPub(DT) 3485 (Jp-Trib) INCOME TAX ACT, 1961
Section 147
Notice issued under section 148 in the name of deceased assessee was nullity in the eyes of law. Further, limitation for issuance of notice under section 148 had expired and beyond such limitation period, no notice could be issued in the name of legal heirs. Accordingly, proceedings initiated by issuance of notice in the name of deceased assessee and consequent reassessment proceedings were quashed for want of jurisdiction.
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Reassessment - Validity - Issuance of section 148 notice in name of deceased assessee and expiry of time limit for issuance of notice in name of legal heirs -
Legal heirs of the deceased assessee challenged assumption of jurisdiction under section 147 by issuing notice under section 148 dt. 31-3-2017 on deceased assessee and consequent reassessment order passed under section 147 read with section 144 contending that at the time of issuance of notice under section 148, assessee had already expired and notice was thus issued in the name of deceased assessee. Further, there was no subsequent notice under section 148 which was issued by AO on the legal heirs of deceased assessee and therefore, section 159 could not be invoked. Held: Notice issued under section 148 in the name of deceased assessee was nullity in the eyes of law. Further, limitation for issuance of notice under section 148 had expired on 31-3-2017 and beyond such limitation period, no notice could be issued in the name of legal heirs. Accordingly, proceedings initiated by issuance of notice in the name of deceased assessee and consequent reassessment proceedings were quashed for want of jurisdiction.
Relied:Late Bhura Ram v. ITO, Jaipur (ITA No. 989/JP/2015 dated 26-11-2019), Ramesh Kumar Jain v. ACIT (ITA No. 228/JP/2019 dated 15-5-2020) : 2020 TaxPub(DT) 2804 (Jp-Trib)
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, JAIPUR BENCH
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