TaxTMI 
TaxTMI 
2026 (7) TMI 555
X X X X Extracts X X X X
X X X X Extracts X X X X
....On the facts and circumstances of the case and in law, the order issued u/s 148A(d), notice issued u/s 148 and assessment order issued u/s 147 r.w.s. 144 of the Act are required to be declared as invalid and bad in law in as much as they have been issued in the name of deceased person. 2. On the facts and circumstances of the case and in law, notice issued u/s 148 dated 28/07/2022 is required to be declared as null and void as it suffers from the jurisdictional defect of not complying with the requirements of Circular No. 19 of 2019 dated 14" August, 2019 issued by the CBDT. 3. On the facts and circumstances of the case and in law, the order issued u/s. 148A(d) and also the notice issued u/s. 148 of the Act as well as the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and was aware of the fact that the assessee had expired. The return of income for the year under consideration was not filed. 2.1. Based on information available in the ITS/NMS portal, the Department noticed certain high-value transactions in the name of the assessee aggregating to Rs. 17,21,22,172/-, inter alia, comprising interest receipts, property transactions, remittances to non-residents, purchase of immovable property, credit card payments and payments in respect of transfer of property as reflected in Form 26QB. Consequently, notice u/s. 148 dated 15/04/2021 was issued, which was subsequently treated as a notice deemed to have been issued u/s 148A(b) pursuant to the judgment of the Hon'ble Supreme Court in Union of India vs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on the basis of the information available on record and brought the same to tax in the hands of the assessee. Aggrieved, the legal heir preferred an appeal before the Ld.CIT(A) challenging the validity of the reassessment proceedings as well as the additions made in the assessment order. 2.4. It was, inter alia, contended that the reassessment proceedings had been initiated and carried out in the name of a deceased person despite the Department having prior knowledge of the death of the assessee. It was further contended that the notices and consequential proceedings suffered from various jurisdictional infirmities and that the assessment deserved to be quashed. 2.5. The Ld.CIT(A), however, did not annul the assessment. Instead, in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....est in the eyes of law. Accordingly, it was prayed that the reassessment proceedings initiated u/s 148A(b), culminating in the assessment framed u/s 147 r.w.s.144 of the Act, be quashed. 3.2. Per contra, the Ld.DR relied upon the orders of the lower authorities. The Ld.DR also placed on record a communication received from the Ld.AO stating therein that the fact regarding the death of the assessee had not been brought to the notice of the Ld.AO at the relevant point of time. It was, therefore, submitted that the Ld.AO was unaware of the demise of the assessee while initiating the reassessment proceedings. The Ld.DR accordingly supported the action of the lower authorities. We have perused the submissions advanced by both sides in ligh....