Validity of notices to deceased persons: notices and assessments issued to a non existent person are jurisdictionally void and unenforceable.

Notice under section 148 and reassessment/assessment framed under sections 147/144/144B issued in the name of a deceased assessee are invalid because a 'person' for notice purposes must be living; notices and assessments addressed to a non existent person cannot be enforced, a post death return purportedly verified by the deceased does not validate service, and procedural provisions cannot cure the foundational jurisdictional defect. The Tribunal concluded such notices and consequent assessments are jurisdictionally defective and void ab initio, and allowed the appeal in favour of the assessee.

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Issues: Whether notice under section 148 and consequential reassessment and assessment framed under sections 147/144/144B of the Income-tax Act, 1961 issued and completed in the name of a deceased person are valid.

Analysis: The Tribunal examined facts showing the assessee had died prior to issuance of notice and production of the death certificate. The authorities below issued notice under section 148 and completed reassessment under section 147 read with sections 144 and 144B in the name of the deceased person. The Tribunal considered controlling High Court decisions holding that the term 'person' contemplates a living individual (section 2(31) context), that a notice under section 148 issued in the name of a dead person is not enforceable, and that section 292B cannot cure foundational jurisdictional defects. The Tribunal also addressed the fact that a return filed after death and purportedly verified by the deceased does not validate service or cure the invalidity of notices issued to a non-existent person. The collected authorities and facts led the Tribunal to conclude the issuance of notice and consequent assessment in the name of the deceased constituted a jurisdictional defect rendering the proceedings void ab initio.

Conclusion: The notice issued under section 148 and the assessment framed pursuant thereto under sections 147/144/144B of the Income-tax Act, 1961 in the name of the deceased assessee are illegal, bad in law and void ab initio; the appeal is allowed in favour of the assessee.

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