9911796707
TMI Blog2019 (2) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents P.C.: 1. At the request of the parties, this petition is taken up for final disposal at this stage. 2. This petition under Article 226 of the Constitution of India challenges a notice dated 29.3.2018 issued under Section 148 of the Income Tax Act, 1961 ("the Act" for short) and order dated 13.11.2018 rejecting the petitioner's objection to the above notice by respondent No. 1. The im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.11.2018 rejected the petitioner's preliminary objection inter alia on the following grounds: (a) the defect in the notice would stand rectified by virtue of Section 292B of the Act; (b) the petitioner was not registered as a legal heir of the deceased assessee and thus, the notice issued in the name of the deceased person was automatically issued; and (c) the return of income for assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner in respect of assessment year 2016- 17, we have accepted by an order passed today that it is an inadvertent mistake; and (v) The assessment order for assessment year 2013- 14 which had been passed on 30.12.2016 by the Assessing Officer in the name of the petitioner as legal heir of the deceased assessee. 6. In view of the above, the submission of the Revenue reiterating the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 7.6.2018. These Courts had occasion to consider an identical issue of notice of reopening in the name of the deceased assessee and after considering the same, came to the conclusion that the notice issued in the name of the dead person for reopening of assessment is null and void in law. 7. The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee on whom the notie must be sent must be a living person i.e legal heir of the deceased assessee, for the same to be responded. This in fact is the intent and purpose of the Act. Therefore, Section 292B of the Act cannot be invoked to correct a foundational / substantial error as it is meant so as to meet the jurisdictional requirement. Therefore, both the impugned notice dated 29.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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