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| The Tax Publishers2019 TaxPub(DT) 5209 (Guj-HC) : (2019) 417 ITR 0031 INCOME TAX ACT, 1961
Section 148 Section 292B
Notice under section 148 being a jurisdictional notice, had been issued to a dead person and legal representative not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of AO pursuant to impugned notice, provisions of section 292B would not be attracted and hence, notice under section 148 had to be treated as invalid.
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Reassessment - Notice under section 148 - Validity - Issuance of notice in the name of deceased assessee--AO taking plea of section 292B
AO issued notice under section 148 in the name of deceased assessee. Upon receipt of such notice, legal representative raised objection to validity of such notice and not complied with the same. AO sought to take shelter under rescue provisions of section 292B. Held: Notice under section 148 being a jurisdictional notice, had been issued to a dead person and legal representative not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of AO pursuant to impugned notice, provisions of section 292B would not be attracted and hence, notice under section 148 had to be treated as invalid.
Applied:Chandreshbhai Jayantibhai Patel v. ITO (2019) 101 Taxmann.com 362 (guj) : 2019 TaxPub(DT) 496 (Guj-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE GUJARAT HIGH COURT
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