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TMI Blog2024 (9) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 148 was issued during the lifetime of the assessee, the eventual reassessment action was commenced on the basis of notice under Section 148A (b) which resulted in issuance of impugned notice under Section 148 - Admittedly, both the impugned notices are in the name of the deceased person. Since the petitioner had already informed the Department about the death of the deceased, his participation in the reassessment proceedings cannot be regarded as waiver or submitting to the jurisdiction of the Assessing Officer without objection. The notice under Section 148A (b) dated 26.05.2022 therefore suffers from a fundamental jurisdictional error, having been issued in the name of a dead person. Not only this, the proceedings initiated conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner filed income tax return on 29.05.2021. 4. Respondent issued notice under Section 143 (2) of the Act in the name of the deceased assessee. In response to the said notice, petitioner filed replies dated 13.07.2021 and 01.08.2021, wherein, he informed the respondent about the death of the assessee. Particulars of the legal heirs were added on the Income Tax Portal on 16.09.2021, which were approved on 08.10.2021. 5. Thereafter, another notice in the name of the deceased assessee was issued under Section 142 (1) dated 27.11.2021. Petitioner responded to the notice vide reply dated 30.11.2021, informing the respondent that the notices post 31.03.2021 under Section 148 of the Act are challenged by the other assesses before the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra). The proceedings were initiated while the assessee was alive and after his death, the proceedings were completed with the legal heirs of the assessee, who duly participated in the proceedings, so much so, petitioner even filed the income tax return on 25.08.2022 in the name of the deceased assessee. 12. We have considered the submissions made by the learned counsels for the parties. 13. The issue of validity of a notice issued against a dead person and the validity of the proceedings held subsequent thereto is no longer res integra. This Court in Savita Kapila v. Assistant Commissioner of Income Tax in W.P. (C) No. 3258 of 2020 has held as under:- 26. In the opinion of this court the issuance of a notice under section 148 of the Act is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer without raising any objection. Consequently, in view of the above, a reopening notice under Section 148 of the Act, 1961 issued in the name of a deceased-assessee is null and void. Also, no notice under Section 148 of the Act, 1961 was ever issued upon the petitioner during the period of limitation. Consequently the proceedings against the petitioner are barred by limitation as per section 149(1)(b) of the Act, 1961. As in the present case proceedings were not initiated/pending against the assessee when he was alive and after his death the legal representative did not step into the shoes of the deceased assessee, section 159 of the act, 1961 does not apply to the present case. 14. The above judgment has been followed by this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising the notice in the name of the legal heirs, which admittedly, has not been done in the present case. Since the petitioner had already informed the Department about the death of the deceased, his participation in the reassessment proceedings cannot be regarded as waiver or submitting to the jurisdiction of the Assessing Officer without objection. The notice under Section 148A (b) dated 26.05.2022 therefore suffers from a fundamental jurisdictional error, having been issued in the name of a dead person. Not only this, the proceedings initiated consequent to such notice have also been proposed in the name of a dead person. No steps were taken to bring the legal heirs of the deceased on record even at the time of issuance of final notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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