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TMI Blog2019 (2) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 292B or 292BB of the Act. This is so as the requirement of issuing a notice in the name of correct person is the foundational requirement to acquire jurisdiction to reopen the assessment. This is evident from Section 148 of the Act, which requires that before a proceeding can be taken up for reassessment, a notice must be served upon the assessee. The assessee on whom the notice must be sent must be a living person i.e legal heir of the deceased assessee, for the same to be responded. This in fact is the intent and purpose of the Act. Therefore, Section 292B of the Act cannot be invoked to correct a foundational / substantial error as it is meant so as to meet the jurisdictional requirement. Therefore, both the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner in its communication to the Assessing Officer submitting that the impugned notice is null and void. However, the Assessing Officer, by impugned order dated 13.11.2018 rejected the petitioner's preliminary objection inter alia on the following grounds: (a) the defect in the notice would stand rectified by virtue of Section 292B of the Act; (b) the petitioner was not registered as a legal heir of the deceased assessee and thus, the notice issued in the name of the deceased person was automatically issued; and (c) the return of income for assessment year 2016-17 was filed on 17.10.2016 in the name of the original assessee Balkrishna Gupta who passed away on 9.6.2014. 5. On perusal of the papers and proceedings and after hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 22.1.2018, a decision of Delhi High Court in the case of Rajendra Kumar Sehgal Vs. I.T.O., New Delhi WP(C) NO. 11255/2017, CM No. 46017/2017 rendered on 19.11.2018 and the decision of Madras High Court in the case of Alamelu Veerappan Vs. I.T.O., Chennai WP No. 30060 of 2017 & WPM NO. 32631 of 2017 rendered on 7.6.2018. These Courts had occasion to consider an identical issue of notice of reopening in the name of the deceased assessee and after considering the same, came to the conclusion that the notice issued in the name of the dead person for reopening of assessment is null and void in law. 7. The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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