Original assessee, namely Jayantilal Harilal Patel\u00a0\u00a0 died on 24-6-2015. AO issued a notice under section 148 in name of Jayantilal Hailal Patel to reopen assessment. Petitioner being heir and legal representative of Jayantilal Hailal Patel\u00a0 informed AO that Jayantilal Hailal Patel \u00a0had already expired and, therefore, notice in his name was not valid. He also enclosed death certificate . AO disposed of objections raised by petitioner stating that since original assessee’s son-legal heir had received notice and replied to it, he had participated in proceedings and, thus, defect in issue of notice was automatically cured as per provisions of section 292B. Accordingly, Assessing Officer continued with reassessment proceedings against Jayantilal Hailal Patel. On writ allowing the petition the Court held that merely \u00a0because in response to notice issued against Jayantilal Hailal Patel\u00a0 petitioner had informed Assessing Officer about death of assessee and asked him to drop proceedings, it could not, by any stretch of imagination, be construed as petitioner having participated in proceedings and therefore, provisions of section 292B would not be attracted. Accordingly the \u00a0issued under section 148 was to be treated as invalid. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment\u2013Notice\u2013Notice against dead person-Merely because in response to notice issued against Jayantilal Harilal Patel petitioner had informed Assessing Officer about death of assessee and asked him to drop proceedings- it could not, by any stretch of imagination, be construed as petitioner having participated in proceedings and, therefore, provisions of section 292B would not be attracted \u2013Notice is held to be invalid. [S. 2(7) \/ 2(29), 159, 147 292B]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4852","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1gg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=4852"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4852\/revisions"}],"predecessor-version":[{"id":6115,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4852\/revisions\/6115"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}