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2018 (12) TMI 126 - HC - Income TaxReopening of assessment - assessment in the name of Legal representatives - assessment against dead person - validation of proceedings u/s 292B r.w.s. 292BB - Held that:- Notice for re-opening u/s 148 was issued on 25.03.2013, i.e. within time to the deceased-assessee through his legal heirs. The notice was sent through speed post. The same was returned by stating that the assessee had died about 6-7 years ago. It is not disputed that the address was correct. The act of returning the notice was deliberate inspite of the fact that notice was not in the name of Yoginder Singh but Yoginder Singh through his legal heirs. The legal heirs of the assessee filed a reply dated 16.01.2014 stating that notice under Section 143(2) of the Act was time barred. The assessment proceedings were attended by Neeraj Jain, Chartered Accountant and he submitted that no notice had been served u/s 148 for the assessment year 2006-07. The finding recorded has not been disputed that after issuance of notice under Section 148 of the Act, notice under Section 143(2) alongwith questionnaire was issued and the same was served. The final show cause notice was issued which was served through affixation on 04.02.2014. The legal heirs participated in the assessment proceedings but never filed any reply on the merits of the issue. The objection raised regarding non-receipt of notice under Section 148 was rightly rejected by the A.O. The order passed by the Tribunal allowing the appeal on the ground that re-assessment order had no validity being passed in the name of dead person and that notice under Section 148 of the Act was not served upon the deceased-assessee or legal heirs, is not-sustainable.
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