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2019 (7) TMI 754 - GUJARAT HIGH COURTReopening of assessment u/s 147 - notice against dead person - curable defect u/s 292B - HELD THAT:- The issue raised in this writ application is very limited and no longer res integra and are covered by the decision of this Court in the case of Chandreshbhai Jayantibhai Patel vs. ITO [2019 (1) TMI 353 - GUJARAT HIGH COURT]. It was held that notice u/s 148 is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal representative not having waived the requirement of notice u/s 148 and not having submitted to the jurisdiction of the Assessing Officer pursuant to the impugned notice, the provisions of section 292B of the Act would not be attracted and hence, the notice under section 148 has to be treated as invalid. In the absence of a valid notice, the Assessing Officer has no authority to assume the jurisdiction u/s 147 and, hence, continuation of the proceeding u/s 147 of the Act pursuant to such invalid notice, is without authority of law. The impugned notice as well as the proceedings taken pursuant thereto, therefore, cannot be sustained For the foregoing reasons, the writ application succeeds and is accordingly allowed. - Decided in favour of assessee.
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