Notice to deceased assessee is void ab initio; reassessment cannot proceed without legal heir participation.

A notice issued under section 148 to a deceased assessee is a jurisdictional defect and is void ab initio, so the reassessment proceedings cannot be sustained. Section 292B does not cure such a defect where the death was known to the department and the legal heir had informed the authority, because validation would require participation by the legal representative or submission to jurisdiction, which was not shown. The reopening notice was therefore invalid and the proposed reassessment could not proceed.

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Issues: Whether a notice issued under section 148 of the Income-tax Act, 1961 for reopening assessment is valid when issued in the name of a deceased assessee, and whether such proceedings can be sustained in the absence of participation by the legal heir.

Analysis: The fact of death of the assessee was not in dispute, and the legal heir had informed the income-tax authority of the death. A notice issued to a dead person is a jurisdictional defect and renders the reassessment proceedings a nullity. Section 292B of the Income-tax Act, 1961 does not cure such a defect. The proceedings could be sustained only if the legal representative had submitted to the jurisdiction of the Assessing Officer or participated in the proceedings, which was not shown here.

Conclusion: The notice under section 148 of the Income-tax Act, 1961 was invalid and could not be sustained; the reassessment proceedings were liable to be set aside.

Final Conclusion: The impugned reopening notice was quashed and the revenue was restrained from proceeding against the deceased assessee.

Ratio Decidendi: A notice issued to a deceased person for reassessment is void ab initio and cannot be validated by section 292B unless the legal representative has participated in the proceedings or otherwise submitted to jurisdiction.

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