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2019 (9) TMI 356 - HC - Income TaxReopening of assessment u/s 147 - notice issued in the name of a dead person - curable defect u/s 292B - Notice deemed to be served on legal representative or not - HELD THAT:- The case on hand is not falling under clause (a) of subsection (2) of Section 159 of the Act, and in such circumstances, the proceedings pursuant to the notice under Section 148 of the Act issued to a dead person cannot be continued against the legal representatives. We are not impressed by the submissions canvassed on behalf of the Revenue that the writ-applicant having participated in the proceedings cannot turn around and submit that the proceedings cannot continue as the notice was issued to a dead person. The purport of Section 292B of the Act is that in the event of any mistake, defect or omission in the notice or other proceedings, if the same is in conformity with or according to the intent and purpose of the Act, the notice cannot be termed as invalid. the notice should be in conformity with and in accordance with the intent and purpose of the Act. In our opinion, a case in which notice is issued to a dead person could be termed as nullity. It is something like a safeguard passing a decree against a dead person which cannot be executed through the legal representatives of the judgment-debtor. We also take notice of the fact that in Sri Durga Enterprises [2014 (2) TMI 1297 - KARNATAKA HIGH COURT] the assessee had not only responded to the notice under Section 148 of the Act within one month but, on the basis of the return filed earlier, participated in the proceedings till the matter reached the FAA and was disposed of. None of the three decisions on which reliance has been placed on behalf of the Revenue would make any difference - the proceedings are not tenable in law. - Decided in favour of assessee
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