Court overturns notices under Section 148, emphasizes legal representative consent. Invalid notices against deceased require legal heir involvement.

The Court allowed the Petition, setting aside the notices issued under Section 148 of the Income Tax Act against a deceased individual. The Court emphasized that such notices are invalid unless legal representatives consent to the proceedings without objection, citing legal precedent. The Order under Section 148A(d) was also overturned based on the principle that re-assessment proceedings against deceased persons require the legal heir's participation without objection.

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Issues: Validity of notices issued under Section 148 of the Income Tax Act against a deceased person.

Analysis:
1. Issue of Notices: The Petitioner challenged notices issued under Section 148 of the Income Tax Act, 1961, dated 30 June 2021 and 20 June 2022, along with the Order under Section 148A(d) dated 30 June 2022 on the grounds that re-assessment proceedings were initiated against a deceased individual. The initial notice was issued in the name of the father of the Petitioner, who had passed away, and subsequent communications were also addressed to the deceased person.

2. Legal Proceedings: The Respondents, in purported compliance with a judgment, treated the earlier notice as a notice under Section 148A(b) and sought a response from the deceased's legal heir. The legal heir informed the assessing officer about the death and did not consent to participate in the assessment proceedings. Despite the objection raised by the legal heir, an Order under Section 148A(d) was passed on 30 June 2022, which was challenged by the Petitioner.

3. Legal Precedent: The Court referred to settled law that a notice issued under Section 148 of the Act against a deceased person would be invalid unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection. Citing the case of Income Tax Ward 1(3)(7), Surat Vs. Durlabhbhai Kanubhai Rajpara, it was emphasized that such notices against deceased individuals are deemed invalid unless legal representatives consent to the proceedings.

4. Judgment: The Court allowed the Petition, setting aside the notices issued under Section 148 of the Income Tax Act dated 30 June 2021 and 20 June 2022, along with the Order under Section 148A(d) dated 30 June 2022. The decision was based on the principle that notices against deceased persons are invalid unless legal representatives agree to participate in the proceedings without objection.

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