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2022 (9) TMI 1252

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..... adhavji Somaiya 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, communication dated 16.2.2022 was sent to the Income Tax officer by the legal representative that the notice Goradhandas Madhavji Somaiya had died. Present petition deserves to be allowed. It is hereby allowed by holding that the impugned notice, which was against the dead assessee, could .....

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..... me Tax Act to the said deceased Goradhandas Madhavji Somaiya seeking to re-open the case for year under consideration. 4. Pursuant to the said notice dated 30.3.2021, the petitioner addressed a letter dated 16.2.2022 raising objections against the reopening wherein it was categorically stated that the assessee- Goradhandas Madhavji Somaiya had passed away. Despite this correspondence, the respondents failed to respond which let the petitioner to file the present petition. 5. The only issue to be considered in the present petition is whether the Assessment proceedings are maintainable against the dead person. Similar question had come up for consideration before this court in Himadri Kandarp Mehta L/H of Late Kandarp Yashshvibhai Meht .....

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..... all 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 served under the Act has been duly served upon him. Such, it is provided, shall be precluded by taking any objection about the service of the service of the notice and manner of the service. 5.4 The Division Bench held that the said provision would not apply in cases where notices are gone to the dead assessee and the proceedings are started against a dead assessee. It was observed and held in paragraph 23 thus, The purport of Section 292B of the Act is that in the event of any mistake, defect or omi .....

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..... 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 and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead assessee and commencement of assessment or reassessment proceedings against dead person is rendered null and void. 5.6 The attempt on the part of the income tax authorities to start proceedings for assessment or re-assessment against the dead person is viewed not merely as procedural irreg .....

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