Invalid reassessment notice to a non-existent firm cannot confer jurisdiction without valid service or a speaking order on objections.

A reassessment notice issued under section 148 to a partnership firm that had already ceased to exist was void because no valid service was effected on the legal representatives of the deceased partners and the jurisdictional objections were not disposed of by a speaking order. The tribunal held that the dissolution-related liability provisions could not cure the defect where the proper persons were not brought on record in the manner required. On that basis, the reassessment was annulled and relief was granted in the connected appeals.

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Issues: Whether reassessment could be sustained where the notice under section 148 was issued in the name of a partnership firm which had ceased to exist, and whether the proceedings were vitiated for want of valid service and for failure to deal with the objections by a speaking order.

Analysis: The firm had ceased to exist by the time the notice under section 148 was issued, as none of the partners was alive on that date. The record showed that objections to the notice were raised, but they were not disposed of by a speaking order before continuing the reassessment. In the absence of valid notice and valid service on the existing legal representatives of all deceased partners, the jurisdictional foundation for reassessment was missing. The liability provisions for a dissolved firm could not cure the defect when the procedural requirements for bringing the proper persons on record were not satisfied.

Conclusion: The reassessment based on the notice under section 148 was invalid and unsustainable.

Final Conclusion: The tribunal annulled the reassessment and granted relief to the assessee in all connected appeals.

Ratio Decidendi: A reassessment notice issued to a non-existent partnership firm, without valid service on the proper legal representatives and without disposal of the jurisdictional objection by a speaking order, is void and cannot confer jurisdiction to complete reassessment.

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