9911796707
TMI Blog2019 (12) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the legal heirs and therefore, the provisions of section 159 cannot be invoked in the instant case. Consequently, the present reassessment proceedings initiated by issuance notice on the deceased assessee are being quashed for want of jurisdiction. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... s shown to be invalid, the proceedings initiated by the Assessing Officer would be invalid and void. In the instant case, it was submitted that the proceedings u/s 147 were initiated against the dead person who had expired on 26.11.2008 i.e. much prior to the issuance of notice u/s 148 on 20.03.2013. It was submitted that the impugned notice having been issued in the name of a dead person was an invalid notice and consequently such proceedings are void ab initio. It was further submitted that 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 heirs. 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 and void ab initio. 5. Another contention raised by the ld. AR was that impugned notice u/s 148 dated 20.03.2013 was never served on the deceased assessee nor on his legal heirs. It was submitted that the objection to this effect was raised before the ld. AO vide letter dated 31.01.2014. Though the objections have been disposed off vide letter dated 04.02.2014 stating that the said notice u/s 148 was duly served through post. However, no details w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted facts are that the assessee, Shri Bhura Ram had expired on 26.11.2008 as per death certificate dated 11.02.2009 issued by Jaipur Municipal Corporation. The reasons for reopening the assessment u/s 147 were recorded on 15.03.2013 and thereafter the notice u/s 148 was issued in the name of assessee on 20.03.2013. Therefore, at the time of issuance of the notice u/s 148, the assessee had already expired and the notice was thus issued in the name of deceased assessee. Further, we find that there is no subsequent notice u/s 148 which has been issued by the Assessing Officer on the legal heirs of the deceased assessee. In this regard, we refer to the decision of Delhi High Court in case of Vipin Walia vs. ITO (supra) wherein referring to the provisions of section 159 of the Act, it was held as under: "11. Section 159(2) of the Act makes a specific reference to a reassessment proceeding under Section 147 of the Act. While Section 159(2)(a) of the Act talks of a proceeding already taken against an Assessee 'before his death'. Section 159(2)(b) of the Act envisages any proceeding which could have been taken against the deceased if he had survived. It permits such a proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of law. 15. The Department seeks to justify their stand by contending that they were not intimated about the death of the assessee, that the legal heirs did not take any steps to cancel the PAN registration in the name of the assessee and that therefore, the Department was justified in directing the petitioner to co-operate in the proceedings pursuant to the impugned notice. 16. The settled legal principle being that a notice issued in the name of the dead person is unenforceable in law. If such is the legal position, would the Revenue be justified in contending that they, having no knowledge about the death of the assessee, are entitled to plead that the notice is not defective. In my considered view, the answer to the question should be definitely against the Revenue. 17. This Court supports such a conclusion with the following reasons : Admittedly, the limitation period for issuance of notice for reopening expired on 31.3.2017. The impugned notice was issued on 30.3.2017 in the name of the dead person. On being intimated about the death, the Department sent the notice to the petitioner - his spouse to participate in the proceedings. This notice was well beyond the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
