TMI Blog2022 (3) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... h G. Shah[ 2021 (7) TMI 1323 - ITAT AHMEDABAD] and in the case of Savita Kapila [ 2020 (7) TMI 441 - DELHI HIGH COURT] where it has been held that in the absence of a statutory provision the duty cannot be cast upon legal representative to intimate factum of death of assessee to department and thus, where AO issued a notice to the assessee u/s 148 of the Act after his death and in such a case it could not have been validly served upon the assessee the said notice being invalid is required to be quashed - Decided in favour of assessee. - I.T.A. No. 990/Ahd/2019 - - - Dated:- 10-3-2022 - Shri Waseem Ahmed, Accountant Member And Ms. Madhumita Roy, Judicial Member For the Assessee : Shri Parimal Sinh B. Parmar, A.R. For the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the grandson of the assessee. It is also on record as available from the observation made by the Ld. AO that death of assessee namely Jayantilal K. Shah on 20.06.2011 was duly brought to the notice of the Ld. AO. Even thereafter, the said proceeding under Section 147/148 was finalized in the name of the deceased person which was further confirmed by the Ld. CIT(A). 5. The Ld. Counsel appearing for the assessee under the present facts and circumstances of the case vehemently argued for quashing of the proceeding initiated and continued and finalized against the dead person. In this regard, he has further relied upon the judgment passed by the Coordinate Bench in the case of Shri Rajesh G. Shah vs. ITO in ITA No. 2232/Ahd/2018 for A.Y. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 During the course of appellate proceedings, the appellant filed written submission dtd. 16.08.2016 and the relevant portion of the same is reproduced as under:- The undersigned appellant was assessed to tax at Mumbai in earlier years. There is no facts concealed by the undersigned appellant. The learned AO has issued a notice of reopening on deceased person and a frame the assessment on that the deceased person. This action of the learned AO is not within the provision of the law. In spite of these facts, the completed assessment has been reopened by the learned AO which is not within the provisions of the law and therefore the impugned reassessment order passed is bad in law and deserves to be cancelled 7. It is a settled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessee to department and thus, where AO issued a notice to the assessee under Section 148 of the Act after his death and in such a case it could not have been validly served upon the assessee the said notice being invalid is required to be quashed. Thus, taking into consideration the entire aspect of the matter and relying upon the ratio laid down in the above matter we do not hesitate to hold that the notice under Section 148 of the Act issued on 31.03.2017 in the name of Jayantilal K. Shah who has died on 20.06.2011 is invalid. The proceeding is, therefore, void ab initio and hereby quashed. 9. In the result, the appeal preferred by the assessee is allowed. This Order pronounced in Open Court on 10/03/2022 - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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