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2020 (10) TMI 355 - ITAT JAIPURValidity of notice issued u/s 148 in the name of the deceased assessee - AO has shifted the blame on the Legal Heir of the assessee regarding the information of death of the assessee instead of conducting the enquiry to find out the fact - HELD THAT:- Since it is not a case of pending assessment proceedings but the AO proposed to assess the income u/s 147/148 then it is incumbent upon the AO to issue the notice u/s 148 to the right person. The subsequent participation of the Legal Heir in the assessment proceedings would not render the proceedings valid when the initiation of the proceedings itself are invalid for want of a valid notice under section 148. Tribunal after considering the decision in case of Vipin Walia vs. ITO [2016 (2) TMI 524 - DELHI HIGH COURT] as in case of Alamelu Veerappan vs. ITO [2018 (6) TMI 760 - MADRAS HIGH COURT] has held that notice issued under section 148 in the name of the deceased assessee is a nullity in the eyes of law. Consequently, the proceedings initiated under section 147/148 are vitiated and liable to be quashed. Accordingly in the facts and circumstances of the case and following the decisions as discussed above, we hold that the notice issued u/s 148 in the name of the deceased assessee is invalid. The same is liable to be quashed. Since the initiation of reassessment proceedings itself are held to be invalid, the reassessment order passed by the AO would not survive and liable to be set aside. - Decided in favour of assessee.
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