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of <h1>Reassessment proceedings against deceased assessee found jurisdictionally defective; reinitiation required after statutory formalities, petitioner may be treated as legal representative if unresponsive</h1> Reassessment was initiated against a deceased assessee, creating a jurisdictional defect because notices were issued after death; the absence of timely ... Reassessment proceedings against a deceased assessee - jurisdictional defect for continuation of proceedings after notice of death - failure to take corrective procedural measures upon notice of death - setting aside of assessment and consequential notices where proceedings continue against dead person - re-initiation of reassessment in accordance with statutory formalities - treatment of heir or petitioner as legal representative for tax proceedings - HELD THAT:- It is not in dispute that at the time when the notice under Section 148 of the said Act of 1961 had been issued for initiating reassessment proceeding against the original assessee - Pijush Kanti Deb (since deceased), the original assessee was no more. In such view of the matter, the proceeding itself was initiated against a dead person. It is also not in dispute that at the time when the notice under Section 148 of the said Act was issued, the Revenue Authorities had no information as regards the death of the said person and that, the Revenue Authorities got notice of the death of the original assessee only on December 28, 2023 upon the National Airport Authority intimating the same to the respondent Income Tax Authorities while responding to the query of the respondent Income Tax Authorities under Section 133(6) of the said Act of 1961. It is clarified that if the petitioner does not respondent to the request of the respondent authorities for furnishing names of the legal representatives of the deceased assessee within a period of seven days from receipt of a written request seeking information about the legal representatives and heirs of the deceased assessee/original assessee, the Revenue Authorities shall be free to proceed against the petitioner alone treating the petitioner as the legal representative of the assessee and in such case, the proceeding shall not be liable to be challenged on the ground of non-implement of all heirs and/or legal representatives of the deceased assessee. WPA stands disposed of with the above observations. Issues: Whether reassessment orders and consequential penalties passed under Sections 147 read with Sections 144 and 144B, Section 272A(1)(d) and Section 270A of the Income-tax Act, 1961 in respect of assessment year 2019-20 are liable to be set aside where proceedings were initiated and continued against a deceased person despite the department having been informed of the death.Analysis: Notice under Section 148 was issued in the name of the deceased original assessee. The department received information of the death on December 28, 2023 by way of a response to a notice under Section 133(6). After receipt of that information, the reassessment proceedings and consequential penalty orders were continued and ultimately culminated in orders dated February 29, 2024, June 29, 2024 and July 3, 2024. The continuation of reassessment and penalty proceedings after the department had been informed of the death was considered without the requisite corrective measures or observance of appropriate statutory formalities. The petitioner's obligation to furnish names of legal representatives was addressed, and a direction was given permitting the department to treat the petitioner as legal representative if the petitioner fails to provide information after a written request.Conclusion: The impugned reassessment order dated February 29, 2024 under Section 147 read with Sections 144 and 144B, the order dated June 29, 2024 under Section 272A(1)(d) and the order dated July 3, 2024 under Section 270A, together with consequential notices of demand for assessment year 2019-20, are set aside.Ratio Decidendi: Continuation of reassessment and penalty proceedings after the tax authorities have been informed of the assessee's death, without taking required corrective or statutory steps, renders the resulting orders liable to be set aside.
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