TMI Blog2022 (10) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - R/SPECIAL CIVIL APPLICATION NO. 16848 OF 2022 - - - Dated:- 27-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned notice issued under section 148 of the Income Tax Act, 1961 to point out that the same has been issued in the name of Khimji Harji Patel, who died on 29.11.2019. Learned advocate further invited attention of the court that notice under section 148 of the Act for the Assessment Year 2014-2015 under the old regime was also issued on 19.4.2021, to which the petitioner replied by addressing a communication dated 6.6.2022. In the said communication, the petitioner intimated the authority concerned that the noticee had died on 29.11.2019. The death certificate is produced on record of this petition. 4.1 It was submitted that even after the communication dated 6.6.2022, the Assessing Officer issued notice under section 148 of the Act to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court negatived them all. 5.2.1 One of the contentions was based on Section 292BB of the Act. The said provision contemplates that the notice shall be deemed to be valid in certain circumstances. It mentions that where an assessee has appeared in any proceedings or cooperated in any inquiry relating to assessment or re-assessment, it shall be deemed that a notice required to be served under the Act has been duly served upon him. Such assessee, it is provided, shall be precluded from taking any objection about the service of the service of the notice and manner of the service. 5.2.2 The Division Bench held that the said provision would not apply in cases where notices are gone to the dead assessee and the proceedings are started again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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