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2022 (4) TMI 1185 - HC - Income TaxValidity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - HELD THAT:- As the legal position as settled by this Court in the case of Chandreshbhai Jayantibhai Patel [2019 (1) TMI 353 - GUJARAT HIGH COURT] is that this Court has drawn distinction between as to clause (a) of sub-section 2 of Section 159 and clause (b) of sub-section 2 of Section 159 of the Act. Clause (b) of sub-section 2 of Section 159 permits initiation of any proceedings, which could have been taken against the deceased through legal representative. However, in the case on hand, the impugned notice dated 31.03.2021 under Section 148 of the Act has been issued upon the deceased assessee, who had expired prior to the issuance of such notice. The case on hand does not fall under Clause (a) of sub-section 2 of Section 159 of the Act and in such circumstances, even the proceedings pursuant to such notices as sought to be initiated by the Assessing Officer cannot be continued upon the deceased assessee, more particularly, in light of legal dictum laid down in the case of Chandrashbhai Jayantibhai Patel (Supra) is followed in the case of Bipinbhai Bachuji [2019 (7) TMI 754 - GUJARAT HIGH COURT] More particularly upon perusal of the contents of the objections cum reply filed by the writ applicant it transpires that the writ applicant has not surrendered to the jurisdiction of the Assessing Officer by submitting return in response to the impugned notices neither the jurisdictional Assessing Officer has issued notice upon writ applicant as legal representative representing estate of deceased assessee. Thus, we are of the view that the proceedings initiated by the Assessing Officer against the deceased assessee are not tenable in the eye of law and are required to be quashed and set aside. - Decided in favour of assessee.
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