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of <h1>Tax Assessment Notices Against Deceased Assessee Invalidated, Fresh Proceedings Directed Against Legal Representatives</h1> <h3>Laxmi Devi (Since Deceased) Through Legal Heir Narendra Mann Versus Assistant Commissioner Income Tax Department</h3> HC allowed petition challenging tax assessment notices issued to deceased assessee. Court held that proceedings cannot be instituted against a deceased ... Reassessment proceedings in the name of the deceased Assessee - HELD THAT:- No proceedings can be instituted against a deceased Assessee in their name. In this case, there is no cavil that the petitioner’s name had already been registered as the legal representative of the Assessee and therefore, the AO was not precluded from initiating proceedings against the petitioner in a representative capacity. However, it is clear that no such proceedings were issued. We are unable to accept that the defect in the present case can be overlooked, as the issuance of a notice under Section 148 of the Act is at the root of the jurisdiction of an AO to commence proceedings. Absent any such valid notice, the AO cannot assume jurisdiction for reopening the assessment. Decided in favour of assessee. The Delhi High Court, through Justice Vibhu Bakhrru, addressed a petition challenging an assessment order dated 30.03.2022 and related notices issued under the Income Tax Act. The petitioner contended that the notices and the assessment order were erroneously issued in the name of his deceased mother (the Assessee), who had died prior to issuance. The petitioner had been recognized as the legal heir by the department before the notices were issued.Key legal reasoning included that notices and assessment orders cannot be validly issued to a deceased Assessee. Although the Revenue argued that the notices reached the petitioner's correct email, the Court held that 'no proceedings can be instituted against a deceased Assessee in their name.' The AO had jurisdiction only over the legal representative, but the notices were not issued in the petitioner's name, rendering the Section 148 notice invalid. Since the Section 148 notice is 'at the root of the jurisdiction' to reopen assessments, its invalidity vitiated the entire proceeding.The Court allowed the petition, set aside the impugned assessment order and notices, but clarified that the AO may initiate fresh proceedings lawfully.
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