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2020 (9) TMI 89 - AT - Income TaxReassessment u/s 147 - notice issued u/s 148 against the deceased person - whether notice under 148 has been issued and served in the name of legal heirs of the assessee? - HELD THAT:- There is no subsequent notice u/s 148 which was issued by the Assessing Officer on the legal heirs of the deceased assessee and therefore, the provisions of section 159 cannot be invoked in the instant case. In any case, the limitation for issue of notice u/s 148 had expired on 31.03.2017 and beyond such limitation period, no notice can be issued in the name of the legal Heirs. It is a settled legal proposition that the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Consequently, the present reassessment proceedings initiated by issuance of notice in the name of the deceased assessee and consequent reassessment proceedings is hereby quashed for want of jurisdiction. - Decided in favour of assessee.
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