The Assessee filed return of income. The learned Assessing Officer (“AO”) issued Reassessment notice under section 148 of the Act. The Assessee passed away; the petitioner son legal heir filed the return of income tax return in response to the Reassessment notice. The learned AO thereafter issued notice under section 143(2) of the Act in the name of the deceased assessee. The petitioner filed replies wherein he informed the learned AO about the death of the Assessee and added particulars of the legal heirs on the income tax Portal, which were approved. The Ld. AO issued notice under section 142(1) of the Act in the name of the deceased Assessee.

The Ld. AO issued notice under section 148A(b) of the Act in the name of the deceased Assessee. Further, the petitioner provided a reply and furnished declarations of the legal heirs of the deceased Assessee. The Ld. AO passed a Reassessment order under section 148A(d) of the Act and issued a Reassessment notice under section 148 of the Act in the name of the deceased Assessee. The petitioner filed a Writ Petition before the Hon’ble High Court challenging the validity of the Reassessment proceedings.

The Hon’ble High Court allowed the Writ Petition and quashed the Reassessment proceedings, observed that the requirement of issuing Reassessment notices to a living person is not just a procedural requirement but a condition precedent. The Reassessment notices being issued in the name of the deceased Assessee suffered from a jurisdictional defect.(AY. 2015-16)