TMI Blog2022 (11) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... y heed to the said intimation. The facts of the case did 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. On the contrary, communication dated 22.3.2022 was sent to the income tax officer by the legal representative that the noticee Bachuji Balaji Thakor had died. 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 have been sustained. - R/SPECIAL CIVIL APPLICATION NO. 10143 OF 2022 - - - Dated:- 23-8-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of said Bachuji Balaji Thakor is evidenced by death certificate produced on record of the petition (copy at page 60 Annexure-D). He died on 22.10.2018. 4. As per the above assessment order passed under section 147 of the Act for the Assessment Year 2016-2017, the tax demand was raised on the premise that the entire amount of sale consideration was unaccounted in view of provisions of section 69A of the Income Tax Act. The above named Bachuji Balaji Thakor is presently represented by his legal heir Laxmanji Bachuji Thakor who was one of the co-owners of the lands sold as above. 5. The only issue to be considered in the present petition is whether the Assessment proceedings are maintainable against the dead person. Similar question had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them all. 5.3 One of the contention was based on Section 292B 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, it is provided, shall be precluded by taking any objection about the service of the service of the notice and manner of the service. 5.4 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 against a dead assessee. It was observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority to assume the jurisdiction under section 147 of the Act and, hence, continuation of the proceeding under section 147 of the Act pursuant to such invalid notice, is without authority of law. The impugned notice as well as the proceedings taken pursuant thereto, therefore, cannot be sustained. 5.5 Thus, the law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead assessee and commencement of assessment or reassessment proceedings against dead person is rendered null and void. 5.6 The attempt on the part of the income tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned had the knowledge about the death of the assessee, yet it proceeded to pass the assessment order without paying heed to the intimation given by the heir as above. 6. Reverting back to the facts of the present case, Bachuji Balaji Thakor died on 22.10.2018 in whose name, notice was issued by the income tax authorities on 31.3.2021 under Section 148 of the Act seeking to reopen assessment in respect of Assessment Year 2016-2017. The petitioner herein who happens to be the legal representative intimated to the income tax officer concerned that the noticee Bachuji Balaji Thakor had died long back and that the notice was without jurisdiction. The Income Tax authorities did not pay heed to the said intimation. 6.1 The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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