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TMI Blog2018 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. The legal heirs of the assessee filed a reply dated 16.01.2014 stating that notice under Section 143(2) of the Act was time barred. The assessment proceedings were attended by Neeraj Jain, Chartered Accountant and he submitted that no notice had been served u/s 148 for the assessment year 2006-07. The finding recorded has not been disputed that after issuance of notice under Section 148 of the Act, notice under Section 143(2) alongwith questionnaire was issued and the same was served. The final show cause notice was issued which was served through affixation on 04.02.2014. The legal heirs participated in the assessment proceedings but never filed any reply on the merits of the issue. The objection raised regarding non-receipt of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case the ld. ITAT was right in law in holding the re-assessment proceedings as invalid on the ground that the said notice was addressed to the deceased-Assessee, through legal heirs ignoring the fact that the Assessing Officer had validly assumed the jurisdiction under Section 147 of the Income Tax Act, 1961 by recording the reasons for issuing the notice under Section 148 of the Income Tax Act, 1961? ( iii) Whether on the facts and in the circumstances of the case the ld. ITAT was right in law in quashing the Assessment order passed by the Assessing Officer under Section 143(3) read with Section 147 of the Income Tax Act, 1961 on the ground that the legal heirs representatives of the deceased Assessee were not impleaded as necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 7,53,20,932/- on 08.04.2006 and while framing the assessment under Section 143 (3) of the Act for the assessment year 2007-08, the Assessing Officer (A.O.) noticed that capital gains accrued to the assessee on account of enhanced compensation received for the land acquired which was treated as non-cultivable land by the revenue. 4. Mr. Yoginder Singh, died on 08.04.2008. During the assessment proceedings for the assessment year 2007-08 his legal heirs were brought on record and assessment was framed vide order dated 30.12.2009. Since, the amount of enhanced compensation and interest on enhanced compensation was received by Mr. Yoginder Singh relating to the assessment year 2006-07, the provisions of Section 147 of the Act were invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) read with Section 147 of the Act were not validly invoked. 6. Further, an appeal was filed before the Tribunal. The appeal was allowed vide order dated 21.10.2016 only on the ground that notice issued under Section 148 of the Act was invalid as the same was not served either upon the deceased-assessee or on his legal heirs. Hence, the present appeal. 7. Learned counsel for the appellant argued that notice under Section 148 of the Act, was issued within limitation. It was sent to Yoginder Singh through his legal heirs. One of the legal heir filed reply to the notice and even the assessment proceedings were attended. The Tribunal erred in accepting the appeal of the assessee. 8. Learned counsel for the assessee contended that statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with. ( 5) The provisions of sub- section (2) of section 161, section 162 and section 167 shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative. ( 6) The liability of a legal representative under this section shall, subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of income, assessment, notice, summons or other proceedings in pursuance of any of the provisions of the Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein if the same are in substance and effect in conformity with the intent and purpose of the Act. 12. In the present case as noticed above, notice for re-opening under Section 148 of the Act was issued on 25.03.2013, i.e. within time to the deceased-assessee through his legal heirs. The notice was sent through speed post. The same was returned by stating that the assessee had died about 6-7 years ago. It is not disputed that the address was correct. The act of returning the notice was deliberate inspite of the fact that notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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