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2019 (7) TMI 604 - HC - Income TaxReopening of assessment u/s 147 - notice against dead person - curable defect u/s 292B - HELD THAT:- Issue raised are covered by the decision of this Court in the case of Chandreshbhai Jayantibhai Patel vs. ITO [2019 (1) TMI 353 - GUJARAT HIGH COURT]. It was held that in view of the provisions of section 159(2)(b) it is permissible for the AO to issue a fresh notice under section 148 of the Act against the legal representative, provided that the same is not barred by limitation; he, however, cannot continue the proceedings on the basis of an invalid notice issued under section 148 of the Act to the dead assessee. Further held that the notice u/s 148 which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal representative not having waived the requirement of notice under section 148 and not having submitted to the jurisdiction of the Assessing Officer pursuant to the impugned notice, the provisions of section 292B would not be attracted and hence, the notice under section 148 has to be treated as invalid. In the absence of a valid notice, AO has no authority to assume the jurisdiction under section 147 of the Act and, hence, continuation of the proceeding u/s 147 pursuant to such invalid notice, is without authority of law. - Decided in favour of assessee.
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