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2021 (9) TMI 1233 - HC - Income TaxValidity of Reopening of assessment u/s 147 - notice as admittedly issued only in the name of the deceased person and not in the name of the legal representatives - HELD THAT:- In Savita Kapila [2020 (7) TMI 441 - DELHI HIGH COURT] this Court has held that the sine qua non for acquiring jurisdiction to reopen an assessment is that notice under Section 148 of the Act should be issued to a correct person and not to a dead person. This Court further held that Section 159 of the Act applies to a situation where the proceedings are initiated/pending against the assessee when he is alive. Section 159(3) of the Act can come to the aid of the respondent only if the notice is issued in the name of the legal representative of the deceased as an assessee. In the present case, notice is admittedly issued only in the name of the deceased person and not in the name of the legal representatives and therefore, no reliance can be placed by the respondent on Section 159(3) of the Act. Accordingly, the impugned notice dated 30.03.2019 is quashed and set aside. All proceedings consequent to the impugned notice are also set aside.
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