https://www.taxtmi.com/caselaws?id=361933 HC held that a notice issued u/s 147 to a deceased assessee and, thereafter, to the spouse beyond the statutory limitation date of 31.03.2017 was void and without jurisdiction. The Department's lack of knowledge of the death could not extend the limitation period, as there is no statutory duty on legal representatives to intimate death or cancel PAN. Section 159 was inapplicable because no proceedings had been initiated while the assessee was alive. Section 292B could not cure a limitation defect, since limitation goes to jurisdiction. The reassessment proceedings were quashed and the matter decided against the revenue. en-us Thu, 07 Jun 2018 00:00:00 +0530 Mon, 27 Jul 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361933 HC held that a notice issued u/s 147 to a deceased assessee and, thereafter, to the spouse beyond the statutory limitation date of 31.03.2017 was void and without jurisdiction. The Department's lack of knowledge of the death could not extend the limitation period, as there is no statutory duty on legal representatives to intimate death or cancel PAN. Section 159 was inapplicable because no proceedings had been initiated while the assessee was alive. Section 292B could not cure a limitation defect, since limitation goes to jurisdiction. The reassessment proceedings were quashed and the matter decided against the revenue. Case-Laws Income Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361933