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2022 (10) TMI 1123 - HC - Income TaxAssessment proceedings against dead person - curable defect u/s 292B or not? - Notice deemed to be served on legal representative or not? - HELD THAT:- The Division Bench of this Court in Urmilaben Anirudhhasinji Jadeja [2019 (9) TMI 356 - GUJARAT HIGH COURT] addressed the very issue. The Court considered various decisions of the Supreme Court and the High Court, touching the aspects of the issue, and held that there cannot be any assessment against a dead person. In that case also, notice was issued to the dead assessee under Section 148 of the Income Tax Act, 1961. Provision of section 292BB would not apply in cases where notices are gone to the dead assessee and the proceedings are started against a dead assessee The facts of the case do not offer any fact or circumstances to suggest that the legal representative of the deceased assessee in any manner submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings so as to persuade the court to hold otherwise. In view of the above, the present petition deserves to be allowed. It is hereby allowed by holding that the impugned notice, which was against the dead assessee could not be sustained. - Decided in favour of assessee.
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