The Tax Publishers2020 TaxPub(DT) 4084 (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 since, no notice under section 148 had been issued in the name of legal heirs, section 159 could not be invoked and, therefore, reassessment proceedings initiated by issuance of notice on deceased assessee were quashed for want of jurisdiction.

Reassessment - Validity - Notice under section 148 in name of deceased assessee -

AO issued notice under section 148 in the name of deceased assesse and accordingly framed reassessment. Held: Notice issued under section 148 in the name of deceased assessee was nullity in the eyes of law. Further, no notice under section 148 had been issued in name of legal heirs and therefore, section 159 could not be invoked and consequently, reassessment proceedings initiated by issuance of notice on deceased assessee were quashed for want of jurisdiction.

Relied:Alamelu Veerappan v. The ITO (2018) 95 taxmann.com 155 (Madras) : 2018 TaxPub(DT) 3564 (Mad-HC) and Vipin Walia v. ITO (2016) 382 ITR 19 (Delhi) : 2016 TaxPub(DT) 1140 (Del-HC)

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2011-12



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