2022 (2) TMI 930

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..... orrect person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. Thus, a notice which has been issued in the name of the dead person is also not protected either by provisions 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 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 .....

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..... ons with the consent of the parties. 4. Petitioner has challenged the notice itself without taking further steps like for example asking for reasons to believe that income as chargeable to tax has escaped assessment. 5. Petitioner has impugned this notice on the grounds that notice issued in the name of dead person for assessment is null and void and secondly, the notice having been issued on 30th June, 2021 has been issued without following mandatory provisions of law that came into force on 1st April, 2021. 6. On the first ground that notice issued to a dead person is null and void in law, this court in Sumit Balkrishna Gupta vs. Assistant Commissioner of Income Tax, Circle 16(2), Mumbai [2019] 103 taxmann.com 188 (Bombay) .....

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..... d in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. Thus, a notice which has been issued in the name of the dead person is also not protected either by provisions 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 mus .....

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