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2021 (10) TMI 733 - ITAT LUCKNOWReopening of assessment u/s 147 - Notice u/s. 148 having been issued in the name of a dead person - no notice u/s. 148 has been issued in the name of the legal heir - HELD THAT:- The statement of facts filed before ld. CIT(A) clearly mentions that Shri Ajit Jaiswal had died on 26.05.2010 - AO in his assessment order himself has noted that the assessee had expired and even after having come to know about the fact of having assessee been dead he did not drop the proceedings against him and issued fresh notice u/s. 148 in the name of legal heir but continued the proceedings in the name of his legal heir. During the course of proceedings before us the ld. DR was directed to file a copy of notice u/s. 148 and which he has filed after the hearing. From the copy of notice u/s. 148 find that such notice dated 24.02.2014 has been issued in the name of Shri Ajit Jaiswal who was not in existence at the time of issue of notice u/s. 148 as he had died on 26.05.2010. Such notice issued in the name of a dead person is not enforceable and cannot be said to be valid notice and further I find that no notice u/s. 148 has been issued in the name of the legal heir of the assessee. -Decided in favour of assessee.
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