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2019 (7) TMI 544 - HC - Income TaxReopening of assessment u/s 147 - notice against dead person - invalid notice - curable defect u/s 292B - HELD THAT:- As decided in CHANDRESHBHAI JAYANTIBHAI PATEL VERSUS ITO [2019 (1) TMI 353 - GUJARAT HIGH COURT] 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 u/s 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 u/s 148 of the Act has to be treated as invalid. In the absence of a valid notice, the Assessing Officer has no authority to assume the jurisdiction u/s 147 and, hence, continuation of the proceeding u/s 147 pursuant to such invalid notice, is without authority of law. The impugned notice as well as the proceedings taken pursuant thereto, therefore, cannot be sustained - Decided in favour of assessee.
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