TaxTMI 
TaxTMI 
2026 (2) TMI 1226
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....as remained non filer originally as well as U/s 148 of the Act. 2.2 The Department of Income Tax had information that the assessee had sold agriculture land admeasuring 5.195 acres having khasra No.46 situated at village Deepadi, Tehsil Huzur, Dist. Bhopal, M.P for a sale consideration of Rs. 2,39,68,000/- without quoting PAN on registered sale deed during the Financial Year 2011-12 corresponding to the Assessment Year 2012-2013. The assessee case was Non PAN one. No return of income was filed for the year under consideration. 2.3 A notice u/s 147/148 of the Act was issued on 26.03.2019 and the assessee was called upon to file a return of income within 30 days. The said notice was sent through speed post. 2.4 That further a notice u/s 142(1) of the IT Act along with questionnaire was issued to the assessee on 08.11.2019 with enclosure of notice u/s 148 dated: 26.03.2019 fixing the case for hearing on 21.11.2019 through speed as well as duly served through notice server. In response to this notice, Shri M.K. Khare, CA & AR of the assessee attended the office and filed written submission such as copy of power of attorney through which Shri M.K. Khare was authorized by Shri R....
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....er and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139" 2.8 That the Ld. A.O in para 6 of the order has observed that from the plain reading of the said provision, it is clear that for initiating proceeding u/s 147, the only requirement is that the notice should be issued on or before 31.03.2019. In this case, the notice was issued on 26.03.2019 which was also confirmed from the speed post number E1009580038IN. In view of the above facts, the objection of the assessee that the proceeding was barred by the limitation without jurisdiction and null & void cannot be sustained and accordingly objection of the assessee is disposed off. 2.9 That the assessee has also contested that the notice u/s 148 of the Act dated 26.03.2019 was not received. The assessee statement was held to be untenable on the ground that same was served personally to the assessee and necessary proof is on para 7 of the aforesaid order. It was also recorded that no one can authorize CA or AR through POA to represent the case without receiving any statut....
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....148 in her name." 2.15 That the Revenue being aggrieved by the "impugned order" has preferred the instant appeal before this Tribunal and has raised following grounds of appeal in Form No.36 against the "impugned order" which are as under:- "On the facts and in the circumstances of the case, the Ld. CIT (A) is not justified in holding that the AO has erred by assuming jurisdiction to re-assessee the income of the deceased person by issuing notice u/s 148 of the I.T. Act in her name without appreciating that as notice u/s 148 of the I.T. Act was issued to the assessee as per the information available with the department at that point of time." The appellant reserves his right to add, amend or alter the grounds of appeal on or before the date; the appeal is finally heard for disposal". 3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 23.07.2025 when the Ld. DR for and on behalf of the revenue appeared before us and the Ld. AR for and on behalf of the assessee appeared before us and has placed on record of this tribunal a paper book containing pages 1 to 78 together with synopsis containing 4 pages. In addition to that a ....
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....er dated 23.11.2023 of Hon'ble M.P. High Court which is a jurisdictional High Court in case of Meet Lalwani V/s ITO and relied upon para 10,11,12,13,14,15,16,17 of the said judgment order and contended that notice issued to a dead person for the purpose of reopening of assessment of a dead person is null and void and all the consequential proceedings arising there from in the name of deceased assessee are not sustainable. Consequently the Ld. CIT(A) has passed the correct order. This Tribunal should therefore not disturb the "impugned order". 4. Observations, findings & conclusions. 4.1 We now have to decide the legality, validity and the proprietery of the "impugned order" basis records of the case and rival contentions canvassed before us. 4.2 We have carefully perused the records of the case as presented to this Tribunal by both Ld. AR & Ld. DR to determine the legality, validity of the "impugned order" basis law and by following due process. 4.3 We are of the considered opinion that Ld. AR has rightly taken a legal objection with regard to the legality, validity and propritery of the notice u/s 148 of the Act and so also the entire proceedings emanating from it whic....
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....P High Court in Urmila Saxena case (supra) was identified as below:- 10. The issue which falls for consideration of this Court is as to whether the impugned notice under Section 148 of the Act of 1961 is issued in the name of dead person 1.e. Shri Kamal Kumar Saxena is enforceable in law. The fact that Shri Kamal Kumar Saxena died on 09.11.2020 is not disputed. The notice issued in the name of the dead person is unenforceable in the eyes of law". 4.7 We also notice that the Hon'ble M.P. High Court in the case of Meet Lalwani Legal Heir of Late Mrs. Amita Lalwani v/s I.T.O, Indore in writ petition No.9697 of 2022 on 23.11.2023 held in para 4, 6, 11,12,13 and 15 as under:- "4. In view of the above, reopening notice under section 148 of the Act, 1961 issued in the name of dead assessee is null and void being without jurisdiction. 6. It is also submitted that if respondents rely upon Section 159 of the Act of 1961, the same would be of no avail as the same applies only to a situation where proceedings are initiated/pending against the assessee when he/she is alive and after his/her death, proceedings are permitted to be continued as against the legal heirs....