2015 (2) TMI 1190

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....facts of the case. 2. That assessment proceedings initiated on the basis of notice u/s 147 in the name of deceased Ashok Kumar Vij and without issuing any notice u/s 147 on the legal heir Smt. Veena Vij were bad in law and void-ab-initio and assessment framed on such proceeding is invalid and void-ab-initio, and is therefore liable to be quashed. 3. That CIT (A) has erred in not appreciating that no notice u/s 147 could have been valid & legally issue in the name of the deceased person and assessment proceeding initiated with such notice were void-ab-initio and assessment resultant from such proceeding is also void-ab-initio and is liable to be quashed. 4. That assessment order lie held as void-ab-initio and be quashed. " 3. We have ....

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....o inasmuch as the notice u/s 148 of the Act dated 24.03.2009 was issued in the name of Shri Ashok Kumar Vij who had died on 11.2.2006 and no notice u/s 148 of the Act has been issued in the name of deceased assessee's wife and appellant Smt. Veena Vij, the legal heir of the deceased assessee. Ld. counsel vehemently contended that as the notice u/s 148 of the Act itself was not valid, hence, the order passed in pursuance of the said notice was also invalid and deserves to be quashed. 5. Ld. Counsel further contended that the notice u/s 148 of the Act has to be issued on the assessee i.e. individual assessee and not on a person who has already expired on the date of issuance of notice and in this situation only the legal heir can be regarded....

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....TO vs Sikandar Lal Jain (supra) dated 8.12.2010 wherein concurring with the decision of learned Judicial Member, on invalidity of notice having been issued on the dead person, it was held that the notice u/s 148 of the Act issued to the deceased assessee is void ab initio. The relevant operative para and conclusion of this order reads as under:-  "45. In view of my aforesaid discussion and the fact that the notice issued in the name of the dead person is invalid, I decide the questions referred to me as under: (i) The assessment order passed, in view of the issue of notice on the dead person, is void and the CIT(Appeals), in my opinion, was correct in law and in facts holding the assessment order as void. (ii) The CIT(A), in my o....

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....y of opinion, the appeals of the revenue are dismissed." 9. Turning to the factual matrix of the present case, we are of the considered view that admittedly Shri Ashok Kumar Vij died on 11.2.2006 and notice u/s 148 of the Act dated 24.3.2009 placed on page no. 4 of the Paper Book clearly reveals that the same was issued in the name of Shri Ashok Kumar Vij and we also note that in response to this notice, Shri S.C. Jain CA of the deceased assessee filed a reply dated 14.5.2009 informing that the assessee had died on 11.2.2006. From paper Book page 5 of the assessee, we also note that income tax return for AY 2006-07 was filed on 31.10.2006 through legal heir of the deceased assessee Smt. Veena Vij, appellant of this case. In the light of ab....