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2020 (5) TMI 254 - AT - Income TaxReopening of assessment - notice issued upon the dead person - notice to Legal representatives - AO never had any clue about the death of the assessee as well as there was no intimation from the side of the legal representative of the assessee about such fact - whether AO has available time limit to issue fresh notice under section 148 when he comes to know the fact that the assessee is deceased? - HELD THAT:- On perusal of the provision of the clause (b) of sub-section 1 of the section 149, we note that the AO has available time of six years from the end of relevant assessment year i.e. 31.03.2013 which ends as on 31.03.2019. Admittedly, the assessee died dated 03-11-2013 and the notice was issued upon him under section 148 dated 28.01.2015. AO was not aware about the death of the assessee at the relevant time when he issued notice under section 148 of the Act. Therefore, notice issued by the AO under section 148 of the Act cannot be held as invalid in view of the fact that the AO during the relevant time was unaware of such vital fact. Therefore, the AO cannot be faulted for issuing notice in the name of the deceased assessee under section 148 in the present given facts and circumstances. AO during the proceedings became aware of the fact about the death of the assessee, hence he framed the assessment in the name of legal representative but without issuing the notice under section 148 to them (legal representatives) despite having the time for doing so. However, the pertinent fact is that the legal representative never raised any question about the issuance of notice to the other legal representatives during the assessment proceedings but raised 1st time before the 1st appellate authority. Therefore, non-implication of all the legal heirs can amount to a procedural defect which will not make the assessment invalid. See JAI PRAKASH SINGH [1996 (3) TMI 7 - SUPREME COURT]. - No merits in the ground of appeal raised by the assessee. Hence we dismiss the same. As provisions of section 159 of the Act require to implicate all the legal heirs in the proceedings initiated under section 147 of the Act we set aside the entire assessment framed under section 147 of the Act to the AO to frame the same afresh in the name of all the legal heirs as per the provisions of law - Appeal of the assessee is allowed for the statistical purposes.
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