2024 (2) TMI 1237

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....r Section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred as to 'the Act') for Assessment Year 2012-13. 2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 3. The brief facts leading to this case is this that the assessment order under Section 143(3) r.w.s. 263 of the Act was passed by the ACIT, Circle -5(1), Ahmedabad on 02.11.2017 in the name of the deceased person, namely, Late Paras Chinubhai Jani who died on 07.06.2017 as is evident from the Death Certificate submitted by the Ld. AR before us, which was already made known to the Ld. AO by and under the letter dated 29.09.2017 by the Ld. Counsel while asking for adjournment in or....

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.... ITO in R/Special Civil Application No.1515 of 2022, dated 29.03.2022, wherein it has been decided that issuing notice upon the deceased assessee is as good as no valid notice in the eye of law resulting in irregularity, which is not curable. The Ld. DR has failed to controvert such submission made by the Ld. AR. 4. On the basis of the fact narrated hereinabove, we have further considered the judgment passed by the Krishnaawtar Kabra (supra). We find that while dealing with this particular aspect of the matter, Hon'ble Court was pleased to observe as follows: "9. At the outset we may observe that as per scheme of the Act the AO gets jurisdiction under the Act for assessment upon suo moto filing of return by the assessee or by issue of no....

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....himji Mithiborwala, 82 ITR 821 (SC); Nayalchand Malukchand Dagli v. CIT, 62 ITR 102 (Guj); Madanlal Agarwal v. CIT, 144 ITR 745 (All); PN Sasikumar v. CIT, 170 ITR 80 (Ker); and Electro Steel Castings Ltd. 264 ITR 410 (Cal)-SLP Dismissed 266 ITR (St.) 104 (SC). The existence of a valid section 148 notice being a condition precedent for the exercise of the jurisdiction by the Assessing Officer to assess or reassess under Section 147, it does not confer any right to the assessee, which he could abandon. Want of a notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and failure to give the requisite notice shall deprive the Assessing Officer of his jurisdiction as held in Ghansham Dass (1964) 51 ITR 557 (SC);....