Durlabhai Kanubhai Rajpara v .ITO (2020) 424 ITR 428 (Guj)(HC)

S.147: Reassessment —Notice issued in name of dead person — Notice and proceedings invalid [ S.131(IA) 148 ,159 , 292A Art . 226 ]

Allowing the petition the Court held that the petitioner at the first point of time had objected to the issuance of notice under section 148 in the name of his deceased father (assessee) and had not participated or filed any return pursuant to the notice. Therefore, the legal representatives not having waived the requirement of notice and not having submitted to the jurisdiction of the Assessing Officer pursuant thereto, the provisions of S.  292A would not be attracted and hence the notice had to be treated as invalid. Even prior to the issuance of such notice, the Department was aware about the death of the petitioner’s father (assessee) since in response to the summons issued under S.  131(1A) the petitioner had intimated the Department about the death of the assessee. Therefore, the Department could not say that it was not aware of the death of the petitioner’s father (assessee) and could have belatedly served the notice under S.  159 upon the legal representatives of the deceased-assessee. The notice dated March 28, 2018 issued in the name of the deceased-assessee by the Assessing Officer under S.148 as well as further proceedings thereto were to be quashed and set aside.( AY.2011-12)