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TMI Blog2022 (9) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the dead assessee u/s 148 of the Act. The proceedings would be nullity against the dead assessee, the rider was provided that in cases where legal representatives participate in the assessment or reassessment proceedings, the proceedings may be maintained and continued. It was at the same time held 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. In Urmilaben Anirudhhasinji Jadeja [ 2019 (9) TMI 356 - GUJARAT HIGH COURT] while the revenue raised various contentions seeking a proposition that the proceedings against the dead assessee would be maintained, the Court negatived them all. One of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the death and also forwarded the death certificate. As conveyed that he was not the only heir and was not having knowledge about the transactions and the income affairs of the mother. Despite that the Income Tax Authority proceeded to issue notice and passed the assessment order. There was no circumstance could be pointed out by the respondent nor it emerged from the facts on record that the petitioner in any way submits about the jurisdiction of the Income Tax Authority or sequised in the proceedings. Intimation was given about the death of the mother- the assessee but the authorities did not pay heed. The position of law emanating from the decision of this court in Urmilaben Anirudhhasinji Jadeja Vs. Income Tax Officer, Ward 7(1)(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The copy of the death certificate produced on record shows the factum of death. It appears that on 27.3.2018 respondent No.1 Income Tax Officer issued notice under Section 148 of the Act which was addressed in the name of deceased Smt. Rosamma Anthony. Notice was thus issued after four years to the dead person. On 20.7.2018, the petitioner issued notice under Section 142(1) of the Act. It was stated that the petitioner communicated respondent No.1 orally and also responded to the notice on 28.7.2018. In that communication dated 28.7.2018 the Income Tax Authority was conveyed that the mother Rosamma has been suffering from cancer and had passed away on 27.5.2014. The copy of the death certificate was also forwarded to the authority. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorities about the death, they proceeded against the dead person to frame assessment. 4. The question whether the income tax authorities can subject a dead person to assessment proceeding, is no longer res integra. 5. The Division Bench of this Court in Urmilaben Anirudhhasinji Jadeja Vs. Income Tax Officer, Ward 7(1) (3) [(420) ITR 226], addressed the very issue. The Court considered various decisions of the Supreme Court and the High Court, touching the aspects of the issue, held that there cannot be any assessment against a dead person. In that case also, notice was issued to the dead assessee under Section 148 of the Act. 5.1 While holding that the proceedings would be nullity against the dead assessee, the rider was prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in conformity with or according to the intent and purpose of the Act, the notice cannot be termed as invalid. To put it in other words, the notice should be in conformity with and in accordance with the intent and purpose of the Act. In our opinion, a case in which notice is issued to a dead person could be termed as nullity. It is something like a safeguard passing a decree against a dead person which cannot be executed through the legal representatives of the judgment-debtor. 5.4.1 The continuation of proceedings pursuant to notice under Section 148 of the Act was held to be without authority of law by the Court stating thus - ...the notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.7 There cannot be an assessment against the dead person. As noticed above, the provisions of Section 292B of the Act are also not applicable and no assessment can be framed against a non-existing entity or a person who has died. 6. Recapitulating the facts of this case, the mother of the petitioner Rosamma died as back as on 27.5.2014. The petitioner intimated the authorities about the death and also forwarded the death certificate. He also conveyed that he was not the only heir and was not having knowledge about the transactions and the income affairs of the mother. Despite that the Income Tax Authority proceeded to issue notice and passed the assessment order. 6.1 There was no circumstance could be pointed out by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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