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2019 (6) TMI 1507 - AT - Income TaxValidity of reopening of assessment - notice u/s 148 on a dead person - notice in name of wife - HELD THAT:- In the instant case, there is no dispute that the assessee had expired and notice was issued on dead person. Though subsequently, notice u/s 143(2) was issued in the name of his wife and the same cannot validate the invalid notice. The notice issued on a dead person is held to be invalid as discussed earlier in this order. Once the notice issued u/s 148 is invalid, subsequent proceedings also become invalid and renders the assessment infructuous. Hence,we quash the notice u/s 148 and cancel the assessment made u/s 143(3) r.w.s.147 . See Sri Aemala Venkateswara Rao Versus Income Tax Officer, Ward-2 (1) , Guntur - 2019 (5) TMI 767 - ITAT VISAKHAPATNAM - Decided in favour of assessee.
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