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TMI Blog2015 (7) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the deceased assessee was invalid. The notice issued u/s 148 was invalid and the assessment framed on the basis of the said invalid notice was void ab initio - appeal dismissed. - ITA No. 519/Del/2013 : Asstt. Year : 2003-04 - - - Dated:- 2-7-2015 - Sh. D. Manmohan And Sh. N. K. Saini ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 25.10.2012 of ld. CIT(A)-XXII, New Delhi. 2. Following grounds have been raised in this appeal: 1. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in law and on facts by ignoring the provisions of section 292BB of the IT Act and holding the assessment not valid when the legal heir of the assessee had d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the ld. CIT(A) and challenged the validity of the notice u/s 148 of the Act on account of the reason that the notice had been issued in the name of dead person and even as per the record of the AO, the same has been served on the dead person. It was also submitted that the notice had been issued in the name of dead person, even though the original return was filed in the name of the legal heir since the assessee had died prior to the date of the accounting period. It was also pointed out that the AO himself had written in the assessment order that the notice was served on the assessee, therefore, the proceeding were invalid. The reliance was placed on the following case laws: CIT Vs Suresh Chandra Jaiswal 325 ITR 563 (All.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of death of Sh. Somnath Malhotra son of Late Sh. Sant Lal as 06.12.2002 and that the Income Tax Return for the assessment year 2003-04 available on the assessment record shows that the return was filed by Smt. Raj Rani in the name of Sh. Somnath Malhotra (deceased) through legal heir Smt. Raj Rani and the said return was received by acknowledgement no. 001149 on 29.08.2003. The ld. CIT(A) held that the AO at the beginning of the assessment proceedings was made aware that the assessee had deceased long back and the return for relevant assessment year had been filed by the legal heir. However, the AO continued with the assessment proceedings and made the additions of ₹ 19,94,120/-. The ld. CIT(A) observed that the AO recorded the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had already expired on 06.12.2002 and the legal heir Smt. Raj Rani Malhotra wife of the deceased assessee informed the AO on 03.05.2010 that the assessee had expired on 06.12.2002 and the return in the name of deceased assessee was filed by the legal heir on 29.08.2003. Thereafter also the AO did not issue any notice u/s 148 of the Act or 143(2) of the Act in the name of the legal heir, therefore, the assessment framed by the AO on the basis of the notice issued u/s 148 of the Act in the name of the deceased assessee was invalid. On a similar issue the Hon ble Allahabad High Court in the case of CIT Vs Suresh Chand Jaiswal (supra) has held as under: That the notice under section 148 of the Income-tax Act, 1961, was addressed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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