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| The Tax Publishers2020 TaxPub(DT) 3595 (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 and ,therefore, consequent reassessment proceedings were quashed for want of jurisdiction.
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Reassessment - Validity - Issuance of section 148 notice in the name of deceased assessee and expiry of limitation so as to issue notice in the name of legal heirs -
AO issued notice under section 148 name of deceased assessee on 30-3-2016 and there was no subsequent notice under section 148 which was issued by AO on legal heirs of deceased assessee. Held: In any case, limitation for issuance of notice under section 148 had expired on 31-3-2016 and beyond such limitation period, no notice could be issued in the name of legal Heirs and ,therefore, section 159 could not be invoked in the instant case and ,therefore, notice issued under section 148 in the name of deceased assessee was nullity in the eyes of law. Consequently, reassessment proceedings initiated by issuance of notice in the name of the deceased assessee and consequent reassessment proceedings were quashed for want of jurisdiction.
Followed:Late Bhura Ram, Jaipur v. ITO, Jaipur (ITA No. 989/JP/2015, dated 26-11-2019)
REFERRED :
FAVOUR : in assessee's favour
A.Y. :
IN THE ITAT, JAIPUR BENCH
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