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TMI Blog2022 (8) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative intimated to the income tax officer concerned that the noticee Kandarp Yasashvibhai Mehta had died long back and that the notice was without jurisdiction. The income tax authorities did not pay heed to the said intimation. The facts of the case did not offer any fact or circumstances to suggest that the legal representative of the deceased assessee in any manner submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings to persuade the court to hold otherwise. On the contrary, the intimation in form of communication dated 03.05.2019 was sent to the income tax officer by the legal representative that the noticee Kandarp Yasashvibhai Mehta had died. This intimation was repeated in fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of the said assessee chargeable to tax in respect of assessment year 2012-13 has escaped the assessment. The aforementioned impugned notice came to be issued after a gap of four years. 3. Noticing the relevant facts, while the impugned notice was received on 12.03.2019, it was stated in the petition that the said assessee Kandarp Yasashvibhai Mehta died on 21.12.2012. The factum of death of the said assessee is evidenced by the death certificate issued by the competent authority and produced on the record of the petition. The petitioner herein, who happens to be the daughter and legal heir of the deceased assessee Kandarp Y. Mehta, addressed a letter to the authority on 03.07.2019 stating that the said Kandarp Y. Mehta had passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that mere intimation by the legal representative to the assessing officer that the noticee is dead, would not amount to legal representation on participation in that proceedings. 5.2 In Urmilaben Anirudhhasinji Jadeja (supra), while the revenue raised various contentions seeking a proposition that the proceedings against the dead assessee would be maintained, the Court negatived them all. 5.3 One of the contention was based on Section 292B of the Act. The said provision contemplates that the notice shall be deemed to be valid in certain circumstances. It mentions that where an assessee has appeared in any proceedings or cooperated in any inquiry relating to assessment or re-assessment, it shall be deemed that a notice required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot having waived the requirement of notice under section 148 of the Act and not having submitted to the jurisdiction of the Assessing Officer pursuant to the impugned notice, the provisions of section 292B of the Act would not be attracted and hence, the notice under section 148 of the Act has to be treated as invalid. In the absence of a valid notice, the Assessing Officer has no authority to assume the jurisdiction under section 147 of the Act and, hence, continuation of the proceeding under section 147 of the Act pursuant to such invalid notice, is without authority of law. The impugned notice as well as the proceedings taken pursuant thereto, therefore, cannot be sustained. 5.5 Thus, the law is well settled that unless the heirs an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative of the deceased assessee in any manner submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings to persuade the court to hold otherwise. On the contrary, the intimation in form of communication dated 03.05.2019 was sent to the income tax officer by the legal representative that the noticee Kandarp Yasashvibhai Mehta had died. This intimation was repeated in form of communication dated 13.09.2019. 6.2 In view of the above, the present petition deserves to be allowed. It is hereby allowed by holding that the impugned notice, which was against the dead assessee could not be sustained. 6.3 Resultantly, the notice dated 12.03.2019 received in the name of Kandarp Yasashvibhai Mehta, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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