Invalid search authorisation against a deceased person cannot sustain section 153A proceedings or additions against the executor.

A search authorisation issued in the name of a person who had already died was treated as invalid and void ab initio. A notice under section 153A issued to the executor as legal heir could not cure the defect in the initiation of search proceedings, because the assessment and addition were founded entirely on an invalid warrant. Authorities arising under different statutory provisions and factual settings were held inapplicable. On that basis, the search-based proceedings and the consequential addition were held unsustainable, and the Revenue's challenge failed.

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Issues: Whether the search authorisation and consequent notice under section 153A issued in relation to a deceased person could validly sustain the assessment and addition made in the hands of the executor of the estate.

Analysis: The search was initiated on the strength of a warrant issued in the name of a person who had already died years earlier. The subsequent notice under section 153A was issued to the executor as legal heir, but participation in the proceedings could not cure the defect in initiation. The decision applied the principle that a search authorisation issued in the name of a dead person is invalid and void ab initio, and that an assessment founded entirely on such an invalid search cannot be sustained. The contrary reliance placed on authorities dealing with different statutory provisions and factual settings was held inapplicable.

Conclusion: The search-based proceedings and the addition made thereon were held to be unsustainable, and the Revenue's challenge failed.

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