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TMI Blog2024 (12) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... t is true that, on the receipt of the above said notices, the legal heirs of the deceased Naringaparambail Bhaskaran/appellants herein appeared before the assessing authority. However, that by itself would not change the situation. We are of the opinion that the consent of the parties cannot confer jurisdiction to the assessing authority for initiation of an action which is otherwise illegal and non-est .Decided in favour of assessee. - HON BLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR And HON BLE MR. JUSTICE K. V. JAYAKUMAR For the Appellants: Latha Anand, S. Vishnu (Arikkattil), Advocates. For the Respondents: P.G. Jayashankar, SC., Keerthivas Giri, Advocate. JUDGMENT K.V. JAYAKUMAR, J. 1. In this Writ Appeal, the appellants are the writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. 5. Contending that the issuance of notices under Sections 148A (b) and 148 of the Act are the foundation on which the Assessing Officer derives jurisdiction to conduct assessment under Section 147 of the Act and that the notice issued in the name of the dead person is not a valid notice, the appellant approached the writ court, through W.A. No. 2093/2023, for a declaration that the assessment proceedings sought to be initiated under Section 147 of the Act is unsustainable. 6. When the case was taken up for admission on 31.10.2023, learned Single Judge passed the impugned judgment dismissing the Writ Petition. Impugning the said judgment of the learned Single Judge, the appellants are now before us through this writ appeal. 7. We have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the writ petition. 10. The sole question before us is whether notices issued under Sections 148A (b) and 148 of the Act to a deceasead person are sufficient to continue the proceedings thereafter with the legal representatives of the deceased assessee if the prescribed period of limitation for issuing such notice has expired vis-a-vis such LR? 11. The above said notices were issued with respect to the assessment year 2019-2020. The assessee expired on 30.10.2021. Admittedly, notice under Section 148A (b) of the Act was issued in the name of deceased assessee on 27.03.2023. In response to the same, the LR appeared before the assessing authority on 05.04.2023 and appraised him of the death of the assessee. By that time, the limitation perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it taken without any foundation for it or is so essentially defective as to be of no avail or effect whatever or is void and incapable of being validated? 14. The learned counsel for the appellants also placed reliance on the decision reported in Vipin Walia vs. Income Tax Officer [(2017) 295 SCTR (Del) 505]. In Vipin Walia s case (supra), the High Court of Delhi opined that the issuance of notice to the legal representative of the deceased assessee under Section 147/148 of the Act within the period of limitation would be a plain illegality and not a mere irregularity. Paragraph 14 of the above judgment reads as follows: The court fails to understand how the above decision in CTT v. Jai Prakash Singh (supra) is of any help to the Revenue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants, however it is a nullity and non-est in the eye of law. 19. Learned counsel for the Revenue would submit that the department came to know of the factum of death of Sri. Naringaparambail Bhaskaran only when the legal heirs of the deceased appeared before the assessing authority on 05.04.2023. 20. Upon hearing the rival submissions of the parties, we are of the view that the Appeal must succeed. The precedents referred above would make it amply clear that the notices issued under Sections 148A (b) and 148 of the Act in the name of a dead person are invalid and non-est in the eye of law. It is a nullity and not a mere irregularity which could be cured. It is true that, on the receipt of the above said notices, the legal heirs of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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