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2022 (9) TMI 777 - HC - Income TaxValidity of re-opening of assessment u/s 147 - re-assessment notice issued to the original assessee who had expired long back - assessee has been addressed through her legal representative - Plea of the respondent authorities that they were not intimated regarding the death of the assessee - HELD THAT:- A perusal of the orders passed in the earlier round of proceedings u/s 143(3) of the Income Tax Act for the assessment year 2015-16 would clearly indicate that the Dy. Commissioner of Income Tax, Circle-2, Udaipur had been intimated regarding the death of the assessee. The assessment order dated 21.12.2017 (Annexure-P/5) was passed taking into account the fact that the assessee had expired. Thus, the plea of the respondent authorities that they were not intimated regarding the death of the assessee Smt. Shobha Mehta, is factually incorrect. It is not in dispute that the notice of re-assessment under Section 148 of the Income Tax Act was issued to the assessee Smt. Shobha Mehta who had expired about 6 years back. No notice whatsoever was issued to the legal representative/s of the assessee before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. Hence, the impugned re-assessment notice issued by the respondent under Section 148 are herewith declared invalid and are struck down. - Decided in favour of assessee.
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