| |
| The Tax Publishers2019 TaxPub(DT) 5220 (Guj-HC) : (2019) 266 TAXMAN 0314 INCOME TAX ACT, 1961
Section 148
Notice under section 148 being a jurisdictional notice, issued to a dead person and legal representative not having waived the requirement of notice under section 148 and not having submitted to the jurisdiction of AO pursuant to impugned notice, the provisions of section 292B would not be attracted and hence, notice under section 148 has to be treated as invalid.
|
Reassessment - Notice under section 148 - Issuance of notice in name of deceased assessee - Applicability of section 292B
AO issued notice under section 148 in the name of deceased assessee. Legal respresentative challenged validity thereof by way of writ petition. AO sought to take shelter under rescue provisions of section 292B.Held: Notice under section 148 being is a jurisdictional notice, issued to a dead person and legal representative not having waived the requirement of notice under section 148 and not having submitted to the jurisdiction of AO pursuant to impugned notice, the provisions of section 292B would not be attracted and hence, notice under section 148 has 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. : 2012-13
IN THE GUJARAT HIGH COURT
 SUBSCRIBE FOR FULL CONTENT
|