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2019 (5) TMI 767 - AT - Income TaxReassessment proceedings against dead person - Validity of issue of notice u/s 148 on a dead person - - DR argued that communication regarding the death of the assessee was received after serving the notice on the legal representative, Hence, the same is in accordance with the provisions of section 159 - HELD THAT:- In the instant case the proceedings were initiated against the dead person after the death of the assessee, hence the notice issued on the dead person cannot make the legal heirs binding unless a proper notice is issued on the legal heirs. After the death of the assessee, proceedings must be initiated against the legal heirs to treat the legal heirs as deemed assessee. As per section 159 (2)(b), the AO is free to initiate proceedings against the legal representatives which could have been initiated against the deceased and determine the tax liability of the deceased person and the same is binding on the Legal representatives. Any notice issued in the name of a deceased person is invalid and cannot be enforced in the law. Hon’ble Mumbai High Court in the case of Sumit Balkrishna Gupta. v.Assistant Commissioner of Income-tax, Circle 16(2), Mumbai [2019 (2) TMI 1209 - BOMBAY HIGH COURT] held that the notice issued on a dead person is invalid unenforceable in law - thus notice u/s 148 on a dead person is invalid and accordingly quashed. - Decided in favour of assessee.
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