TaxTMI 
TaxTMI 
2022 (9) TMI 1252
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....ned senior advocate Mr. M. R. Bhatt with learned advocate Mr. Karan Sanghani for the respondents. 2. The petitioner is a legal representative of the assessee-deceased Goradhandas Madhavji Somaiya. By filling this petition under Article 226 of the Constitution, the petitioner has prayed to quash and set aside the notice dated 30.3.2021 issued by the respondent authorities to the deceased Goradhandas Madhavji Somaiya under section 148 of the Income Tax Act, 1961, whereby the authorities proposed to assess/reassess the income/loss of the deceased Goradhandas Madhavji Somaiya for the Assessment Year 2017-2018. 3. Deceased Goradhandas Madhavji Somaiya was an individual. He passed away on 20.08.2019. His death is evidenced by the death cert....
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....also, notice was issued to the dead assessee under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). 5.1 While holding that the proceedings would be nullity against the dead assessee, the rider was provided that in cases where legal representatives participate in the assessment or re-assessment proceedings, the proceedings may be maintained and continued. It was at the same time held that mere intimation by the legal representative to the assessing officer that the noticee is dead, would not amount to legal representation on participation in that proceedings. 5.2 In Urmilaben Anirudhhasinji Jadeja (supra), while the revenue raised various contentions seeking a proposition that the proceedings ....
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...." 5.4.1 The continuation of proceedings pursuant to notice under Section 148 of the Act was held to be without authority of law by the Court stating thus - "...the notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal representative not having waived the requirement of notice under section 148 of the Act and not having submitted to the jurisdiction of the Assessing Officer pursuant to the impugned notice, the provisions of section 292B of the Act would not be attracted and hence, the notice under section 148 of the Act h....
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.... after about nineteen months from the death of the assessee. 5.3 Noticeably, it transpires from the record that the petitioner herein who happens to be the legal representative of the deceased assessee, intimated to the Income Tax officer concerned on 16.2.2022 by addressing letter that the noticee Gordhandas Madhavji Somaiya had died long back and that the notice was without jurisdiction. The Income Tax authorities did not pay heed to the said intimation. 5.4 The facts of the case did not offer any fact or circumstances to suggest that the legal representative of the deceased assessee in any manner submitted to the jurisdiction of the income tax authorities or in any way participated in the proceedings to persuade the court to hold o....