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| The Tax Publishers2019 TaxPub(DT) 0496 (Guj-HC) : (2019) 413 ITR 0276 : (2019) 308 CTR 0737 : (2019) 261 TAXMAN 0137 INCOME TAX ACT, 1961
Section 148 Section 292B
Section 148 notice issued in the name of deceased assessee could not be held to be valid by virtue of section 292B because assessee's legal representative neither complied with the notice nor waived off the requirement of notice under section 148.
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Reassessment - Notice under section 148 - Issuance of notice in the deceased assessee - Invocation of section 292B
AO, after the death of original assessee, issued section 148 notice in his name to reopen assessment. Legal heir of assessee challenged validity of such notice. AO's case was that since legal heir had received the notice and also replied to it, therefore, it could be construed that legal heir participated in proceeding and thus, defect in notice was automatically cured by virtue of section 292B. Held: In the facts of the present case, as noticed hereinabove, the notice under section 148, which is a jurisdictional notice, had been issued to a dead person. Upon receipt of such notice, the legal representative raised objection to validity of such notice and did not comply with the same. The legal representative not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of assessing officer pursuant to impugned notice, section 292B did not get attracted and hence, notice under section 148 was invalid.
REFERRED :
FAVOUR : In favour of petitioners.
A.Y. :
IN THE GUJARAT HIGH COURT
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