TMI Blog2019 (12) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the amalgamating company ceased to exist and thus the notice issued was rendered void ab-initio. Their Lordships further held that participation in the proceedings by the assessee cannot operate as estoppel against law. It is manifest that the facts and circumstances of the instant case are mutatis mutandis similar to those as considered by the Hon ble Supreme Court and the Hon ble Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s)-2, Aurangabad on 10-08-2016 in relation to the assessment year 2005-06. 2. The first issue raised in this appeal is against the initiation of re-assessment proceedings. 3. Briefly stated, the facts of the case are that the Assessing Officer (AO) initiated re-assessment proceedings by means of a notice dated 01-09-2009 issued u/s.148 of the Income-tax Act, 1961 (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s.148 of the Act, a copy placed at page 2 of the paper book, that the same was issued in the name of Late Ashok N. Dukare Through L/H Archana Ashok Dukare . Such a notice is dated 01-09-2009 and was issued on the same date or thereafter. The assessee had admittedly expired on 27-04-2005. Thus, it is evident that the notice was issued in the name of the deceased after roughly five years from his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. ACIT and others in writ Petition No.404 of 2009, vide its judgment dated 05-04-2019 considered a similar situation in which the assessee had died and the notice was issued in the name of Late Shyam Sundar Dhumatkar with the Legal Heir as his widow. The Hon ble Bombay High Court declared such reopening of the assessment as invalid in law. A copy of such judgment has been placed on record by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs and the proceedings following thereafter in the name of the deceased are void ab-initio. The assessment order is setaside. 5. In view of the decision of the Tribunal on the legal issue against the initiation of re-assessment proceedings, there is no need to dispose off the grounds on merits. 6. In the result, the appeal is allowed. Order pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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