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2020 (7) TMI 242 - AT - Income TaxReopening of assessment u/s 147 - notice in the name of dead person - HELD THAT:- In case due to unawareness of death of the assessee, if the notice issued in the name of dead person is properly followed up by the AO then the AO could have issued another notice in the name of the legal representative of the deceased assessee but without taking any steps to issue a valid and legal notice under section 148 the AO has proceeded on the basis of the invalid notice issued u/s 148. It is a jurisdictional issue as notice under section 148 gives the jurisdiction to the AO to initiate the reassessment proceedings. Once the notice itself is not valid as issued against the dead person, then the entire proceedings got vitiated. See DURLABHAI KANUBHAI RAJPARA [2019 (4) TMI 784 - GUJARAT HIGH COURT]. When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the deceased assessee then the impugned assessment order passed by the AO is invalid for want of valid notice as well as the assessment framed against the dead person. Accordingly the same is quashed.
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