Reassessment notice in deceased assessee's name held jurisdictionally defective; proceedings must be taken against the legal representative.

A reassessment notice under section 148 is jurisdictional, and proceedings cannot validly be initiated in the name of a deceased assessee when the legal representative has already been recorded. Once the department has accepted the legal heir as the representative, the Assessing Officer must proceed against that person in that capacity. Issuing the notice and passing the assessment order in the deceased's name was a fundamental defect that vitiated the reassessment. The reassessment action was therefore set aside, while fresh action was left open if otherwise permissible in law.

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Issues: Whether a reassessment notice and the consequential assessment order issued in the name of a deceased assessee are valid, where the legal representative had already been recorded.

Analysis: A notice under section 148 is jurisdictional to the reopening of assessment, and proceedings cannot validly be initiated in the name of a deceased person. Where the department has already accepted the legal heir as the representative, it was open to the Assessing Officer to proceed against the legal representative in that capacity. Issuance of notices and passing of the assessment order in the name of the deceased assessee was a fundamental defect that could not be overlooked.

Conclusion: The notice under section 148 and the consequential proceedings were invalid, and the assessment could not be sustained.

Final Conclusion: The petition succeeded and the impugned reassessment action was set aside, while leaving it open to the Assessing Officer to initiate proceedings afresh if permissible in law.

Ratio Decidendi: Reassessment proceedings are without jurisdiction where the foundational notice is issued in the name of a deceased assessee instead of the legal representative.

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