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2022 (1) TMI 1210 - AT - Income TaxValidity of Reopening of assessment u/s 147 - jurisdictional notice u/s. 148 as issued to a dead person - addition of Long Term Capital Gain [LTCG] in as much as the fair market value as on 01-04-1981 should have been adopted as per Registered Valuer Report - HELD THAT:- In the present case the defect in not confined to notice not being issued in the name of the legal heirs only but has also not been served or received by them. The legal heirs are in fact not even aware of the proceedings being undertaken on them. The question of waiver of notice u/s 148 therefore cannot arise where the person concerned has no knowledge of the proceeding initiated. Being a jurisdictional notice, these defects cannot be termed as mere irregularities which can be cured by participation of the assesses/legal heirs,. The Hon’ble jurisdictional High Court in the case of P.V Doshi vs Commissioner of Income Tax [1977 (8) TMI 29 - GUJARAT HIGH COURT] has held that provisions conferring jurisdiction cannot be conferred on the authority by mere consent. The jurisdictional notice u/s 148 of the Act having been issued to a dead assessee and the defect therein being not curable by waiver or consent of the legal heirs, the said notice is an invalid notice and the proceedings conducted in pursuance thereof are not sustainable in the eyes of law. The assessment order passed therefore, we hold, is null and void and thus set aside. - Decided in favour of assessee.
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