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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether reassessment proceedings initiated by notice issued in the name of a deceased person were without jurisdiction and liable to be quashed.
Analysis: The assessee had expired before issuance of notice under section 148A(b) and notice under section 148. The issuance of notice to a deceased person was a foundational jurisdictional defect because a valid notice under section 148 is necessary for assumption of jurisdiction under section 147. Section 159 permits continuation of validly initiated proceedings against a legal representative, but it does not authorise initiation against a non-existent person. Since no fresh notice was issued in the name of the legal representative, the defect was not cured. The case was distinguishable from situations where valid proceedings had commenced during the lifetime of the assessee. The defect was substantive and not a mere procedural irregularity.
Conclusion: The reassessment proceedings were void ab initio and the quashing of the assessment was in law; the Revenue's challenge failed.
Ratio Decidendi: A reassessment initiated by notice issued in the name of a deceased person is void for want of jurisdiction, and such defect cannot be cured by later impleadment or continuation against the legal representative unless valid proceedings had already commenced during the assessee's lifetime.
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