TaxTMI 
TaxTMI 
2021 (8) TMI 283
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....notice u/s. 148 on all legal representatives of deceased assessee, hence assessment made by Ld. AO was bad in law and being void ab initio. 4. That since, notice u/s. 148 of the Act was issued on a dead person; hence same is invalid and unenforceable in law. 5. That since notice u/s. 143(2) of the Act never served on appellant, hence assessment made by Ld. AO is void ab initio and without jurisdiction. 6. That Ld. AO tailed to deduct cost of acquisition for arriving at capital gain on sale of property; hence addition made in assessment towards income from capital gain is illegal and against the provisions of the Act. 7. That appellant, being one of legal heir out of total six legal heirs of deceased, hence liability of appellant is ....
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....ed on a judgment of ITAT, Chandigarh Bench in the case of Shri Balbir Singh vs. ITO, in ITA No. 567/Chd/2016 wherein the Tribunal vide order dated 13.05.2019 allowed the appeal of the assessee under similar facts and circumstances. The ld. AR further submitted that the issue is further covered by the judgment in the following cases:- 1. Sumit Balkrishna Gupta vs. ACIT, Mumbai, [2019] 103 taxmann.com 188 (Bom). 2. Rajendra Kumar Sehgal vs. ITO, New Delhi, [2019] 101 taxmann.com 233 (Delhi). 3. Alamelu Veerappan vs. ITO, Chennai [2018] 95 taxmann.com 155 (Madras). 2.1. It was further submitted that by latest judgment of the Hon'ble Gujarat High in the case of Rambhai Mafatlal Patel vs. ITO, [2021] 128 taxmann.com 141 (Guj) the issu....
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....s under: "4. The facts of the case in brief are that in this case the assessment was reopened u/s. 147 of the Income-tax Act, 1961 (in short 'the Act') by way of issuance of notice dated 26.3.2013 u/s. 148 of the Act in the name of deceased assessee Shri Balbir Singh. However, admittedly the assessee had already died on 25.11.2012 i.e. much before the issuance of notice u/s. 148 of the Act. Even, the notice u/s. 148 of the Act was served through affixation and not in a regular mode of service. The notice was issued in the name of the deceased assessee. The issue, in our view, is squarely covered by the various decisions of the Hon'ble High Courts including the latest decision of the Hon'ble Bombay High Court in the case ....
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....sment order required to be quashed and set aside. Similarly, the Hon'ble Delhi High Court in the case of 'Rajender Kumar Sehgal Vs. ITO' [2019] 101 taxmann. com 233 (Delhi) held that where the notice seeking to reopen assessment was issued in the name of deceased assessee, since she could not have been participated in reassessment proceedings, provisions of section 292BB were not applicable to the assessee's case and as a consequence, reassessment proceedings deserved to be quashed. 5. At this stage, the Ld. DR has pointed out that the LR of the assessee should have promptly come forward to apprise the Assessing officer that the assessee had died so that notice could have been issued in the name of legal representative o....