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2020 (7) TMI 441 - HC - Income TaxReopening of assessment u/s 147 - notice in the name of dead person - applicability of section 292BB - notice upon a dead person and non-service of notice does not come under the ambit of mistake, defect or omission - duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department - HELD THAT:- Purpose of issue of notice is to make the noticee aware of the nature of the proceedings. Once the nature of the proceedings is made known and understood by the assessee, he should not be allowed to take advantage of certain procedural defects. That was the purpose behind the enactment of Section 292BB. It cannot be invoked in cases where the very initiation of proceedings is against a dead person. Hence, the second contention cannot also be upheld. Even a Coordinate Bench of this Court in Rajender Kumar Sehgal [2018 (12) TMI 697 - DELHI HIGH COURT] has held “If the original assessee had lived and later participated in the proceedings, then, by reason of Section 292BB, she would have been precluded from saying that no notice was factually served upon her. When the notice was issued in her name- when she was no longer of this world, it is inconceivable that she could have participated in the reassessment proceedings, (nor is that the revenue's case) to be estopped from contending that she did not receive it. The plain language of Section 292BB, in our opinion precludes its application, contrary to the revenue's argument.” Consequently, the applicability of Section 292BB of the Act, 1961 has been held to be attracted to an assessee and not to legal representatives. - Decided in favour of assessee.
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