2016 (12) TMI 1282

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....as prayed for issuance of appropriate writ/order to quash and set-aside the impugned notice under Section 148 of the Income-tax Act, 1961 ["the IT Act" for short] reopening the assessment for Assessment Year 2009-2010. That, the original assessee-Badrunben Rashid Lala died on 2nd December 2009. That, after a period of approximately six years, notice has been issued under Section 148 of the Act against the original assessee-Badrunben Rashid Lala to reopen the assessment for A.Y 2009-2010. Immediately thereafter, the petitioner informed the Assessing Officer that the original assessee - Badrunben Rashid Lala had already expired on 2nd December 2009, and therefore, the notice in the name of the deceased assessee is not valid. And therefore, it....

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....n a decision of Delhi High Court in the case of Shahid Aliq, L/H of Late S.H Atiquer Rehman v. Commissioner of Income Tax, reported in (2006) 200 CTR 451 and that of Madhya Pradesh High Court in case of Smt. Kaushalyabai v. Commissioner of Income-Tax, reported in [1999] 238 ITR 1008 (MP) in support of his submission to dismiss the present petition. 5. Heard learned advocates for the respective parties at length. 6. It is an admitted position that the assessee died on 2nd December 2009. It is also an admitted fact that the notice under Section 148 of the Income-tax Act, 1961 to re-open the assessment for Assessment Year 2009-2010 has been issued against the dead person ie., the deceased assessee. Thus, the re-assessment proceedings hav....

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....asedassessee and he participated in the reassessment proceedings, and thereafter, it was contended on behalf of the assessee/heirs of the deceased that non-service of notices upon other legal representatives amounted to a clear violation of the principles of natural justice qua the said legal representatives, inasmuch as no assessment order could be validly made without first serving a notice upon the other legal representatives who are themselves assesses within the meaning of Section 159 [3] of the IT Act. The aforesaid issue came to be negatived by the High Court, relying upon a decision of the Apex Court in case of CIT vs. Jai Prakash Singh [1996] 132 CTR (SC) 262. 9. Similarly, decision of Madhya Pradesh High Court in the case of Sm....