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of <h1>Defective notice to deceased individual renders assessment impermissible under Income-tax Act</h1> <h3>SHAIKH ABDUL KADAR Versus INCOME-TAX OFFICER, SAGAR</h3> SHAIKH ABDUL KADAR Versus INCOME-TAX OFFICER, SAGAR - [1958] 34 ITR 451 (MP) Issues:Challenge to notice under section 34 of the Indian Income-tax Act and proposed assessment based on the notice.Analysis:The petitioner, son of a deceased individual carrying on a business, challenged a notice under section 34 of the Income-tax Act and the proposed assessment based on that notice. The deceased individual was previously assessed as an individual, but after his death, his sons and daughter inherited his property and continued as an 'association of persons.' The notice in question was issued to the deceased individual, not his legal representatives, despite the Income-tax Officer's knowledge of the individual's death and the identity of his legal representatives. The court held that under section 24B(2) of the Income-tax Act, a notice in respect of the income of a deceased assessee must be issued to his executor, administrator, or legal representatives. The notice being addressed to the deceased individual was deemed defective as it did not comply with the statutory requirement. The court emphasized that the notice under section 34 is the foundation of jurisdiction, and when issued to a dead person, it cannot be attributed to any living person. As the notice was not addressed to the legal representatives, the assessment based on such a defective notice was prohibited. Therefore, the petition was allowed, and the court issued a writ against the assessment.Conclusion:The court found the notice under section 34 of the Income-tax Act, addressed to a deceased individual instead of his legal representatives, to be defective. As the notice is a condition precedent for action under section 34, the assessment based on such a flawed notice was deemed impermissible. The court allowed the petition, prohibiting the Income-tax Officer from making the assessment.
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