TaxTMI 
TaxTMI 
2026 (7) TMI 1655
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....d January 7, 2026 issued under Section 142(1) of the Act, the order dated February 20, 2026 rejecting the preliminary objections and consequential assessment as well as demand order dated March 24, 2026 respectively under Section 156 of the Act, inter alia, on the ground that the entire proceedings have been initiated and continued in the name of the deceased husband of the petitioner, as without jurisdiction rendering the same as null, void ab initio, and accordingly, all consequential orders being unsustainable in law. FACTS 2.The factual matrix of the present lis has been delineated below:- a. The husband of the petitioner, Shri Sanjay Dubey, was employed as Chief Management Officer in the U.P. Secretariat and was a taxpayer. b.On October 15, 2020, the husband of the petitioner, along with his son Shri Prakhar Narayan, purchased a residential flat for a total sale consideration of Rs.82,83,353/- in Grand Omaxe, Lucknow. Out of the total consideration, a sum of Rs. 55,52,954/- was paid by the husband of the petitioner to M/s Omaxe Limited entirely through accounted banking channels, pursuant thereto an allotment letter dated October 15, 2020 was issued in ....
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....titioner for furnishing requisite documents. j.Upon receipt of the said notice, the petitioner, vide representation dated February 19, 2026, again reiterated the preliminary objection, and further requested that the preliminary objection be decided prior to proceeding further in the matter. Respondent department passed the impugned order dated February 20, 2026 rejecting all the objections of the petitioner mainly on two grounds, firstly, the department was not intimated regarding death of assessee and secondly, active misrepresentation regarding factum of death by way of filing ITR. In the said order, the name of the petitioner was substituted in place of the deceased assessee being the legal representative and directed compliance with the earlier notices, for furnishing requisite documents by February 25, 2026. k.The petitioner submitted another reply dated February 20, 2026 reiterating the preliminary objection as was raised by the petitioner on earlier occasions. l.Another show cause notice dated March 6, 2026 was issued by the respondent in furtherance of the earlier notice under Section 142(1) dated January 7, 2026, extending the date of reply. m.Th....
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....rent jurisdictional defect in the notice issued under Section 148 of the Act. f.The issuance of a valid notice under Section 148 is not a mere procedural formality but is a foundational and jurisdictional requirement for initiation of reassessment proceedings under the Act which needs to be fulfilled as the entire edifice of reassessment proceedings rests upon the existence of a valid notice under Section 148. In absence whereby, the Assessing Officer lacks inherent jurisdiction to proceed with the reassessment as in the present case. g.The notice under Section 148 constitutes the very first step for assumption of jurisdiction and initiation of reassessment proceedings. In absence of a valid notice, no reassessment proceedings can lawfully continue or culminate into an assessment order. Since, the notice itself is legally non-existent in the present case, it must be deemed that no notice under Section 148 was ever issued in the eyes of law. Consequently, the entire proceedings initiated pursuant thereto are wholly without jurisdiction and unsustainable. h.Once the statute itself mandates that proceedings, if initiated after the death of the assessee, are ....
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....a case where reassessment for the relevant assessment year had already become barred by limitation at the time when the 'order' which was the subject matter of appeal, reference or revision was made. n.The legislature has consciously and deliberately employed the expression 'order' in Section 150(2) of the Act and not the expression 'notice'. Therefore, the statutory requirement is that the 'order' (not notice) forming the subject matter of appeal, revision or reference must itself be within the prescribed period of limitation. The provision cannot be interpreted to mean that mere issuance of a notice within limitation would suffice. o.If the benefit of Section 150(1) is extended in the present case, the same would amount to enlarging and rewriting the scope consciously provided by the legislature under the Act and would effectively amount to conferring jurisdiction upon the Assessing Officer which otherwise does not exist in view of the bar created under Section 149 of the Act. Moreover, the conferment of jurisdiction is purely a legislative function and jurisdiction cannot be created either by consent of parties, acquiescence, waiver or even by orders of a super....
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....09 CTR 182]; vi. Bhupendra Bhikhalal Desai vs. ITO [2021 SCC OnLine Guj 3074; (2021) 17 ITR-OL 604; (2021) 320 CTR 289; (2021) 130 taxmann.com 196 (Gujarat High Court)]; vii.ITO vs. Bhupendra Bhikhalal Desai [SLP(C) No. 13061 of 2021] II.Section 159(2)(b) is attracted where a valid notice is issued to the legal representative of the deceased assessee: viii.Mrs. Vanitha Gopal Shetty vs. ACIT [Karnataka High Court in WP No. 19840/2019 vide order dated July 5, 2021 (Neutral Citation 2021:KHC:22635)]; ix.Rajendra Kumar Sehgal vs. Income Tax Officer [2018 SCC OnLine Del 12890; (2019) 306 CTR 264; (2019) 414 ITR 286]; III.Participation in the proceedings (Section 292BB) shall not make the notice issued to a dead person valid: x.Principal Commissioner of Income Tax New Delhi vs. Maruti Suzuki India Limited [(2020) 18 SCC 331; (2019) 416 ITR 613; 2019 SCC OnlLine SC 928]; xi.Krishnaawtar Kabra vs. Income Tax Officer [2022 SCC OnLine Guj 2607; (2022) 20 ITR-OL 138]; xii.Meet Lalwani vs. CIT [(2025) 483 ITR 172; 2023 SCC OnLine MP 4450; (2024) 337 CTR 602; (2024) 2 MP LJ 328]; xiii.Sandeep Chopra vs. CI....
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....er active role in causing filing/verification of the return even after the death of the assessee. b.The aforesaid conduct strikes at the very root of the equitable jurisdiction as Section 140 of the Act, provides that the return of income shall be verified by the individual himself or where it is not possible for the individual to verify the return, it shall be done by any other person duly authorised by him in that behalf. Thus, under the scheme of Section 140 of the Act, 1961, once an assessee has expired, the return can only be verified by the legal representative and not in the name of the deceased person. c.The verification of a return is not a mere procedural formality but a solemn statutory declaration affirming the correctness and authenticity of the contents of the return. Despite the death of assessee, the return was caused to be verified electronically in his own name several months after his death, which is ex facie contrary to the statutory scheme of Section 140 of the Act and the framework governing electronic verification and digital authentication. The petitioner, having admittedly instructed and facilitated such filing, cannot now seek to invoke d....
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.... the estate in the hands of the legal representative. Thus, the legislative policy underlying Section 159 is to ensure continuity of assessment, reassessment and recovery proceedings notwithstanding the death of the original assessee, so that public revenue is not defeated merely on account of death. i.Section 159(2) further specifically contemplates continuation and initiation of proceedings even after death of the assessee. The provision expressly states that any proceeding taken against the deceased before his death may be continued against the legal representative and further authorizes that any proceeding which could have been taken against the deceased if he had survived may also be taken against the legal representative. The statutory scheme therefore makes it abundantly clear that the substance of liability and assessment survives and attaches to the legal representative notwithstanding death of the assessee. j.In the present case, the petitioner steps into the shoes of the deceased assessee as the legal representative and heir by having participated in the reassessment proceedings via filing objections and replies before the assessing authority which itse....
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....sis of records actively maintained and continued under her own instructions. In such circumstances, the defect, if any, is purely technical and procedural in nature and does not strike at the substantive jurisdiction of the department to assess escaped income which otherwise survives against the legal representative under Section 159 of the Act. o.No prejudice has been caused to the petitioner on account of the notice being initially addressed in the name of the deceased assessee. The proceedings throughout remained referable to the escaped income and tax liability of late Shri Sanjay Dubey, which by operation of Section 159 statutorily survives against the legal representative. Merely because the notice initially bore the name of the deceased assessee would not invalidate the entire proceedings when the legal representative had complete knowledge of the proceedings, participated therein and contested the matter on merits. p.Equitable jurisdiction under Article 226 of the Constitution of India, ought to construe Section 292B in a manner that advances the legislative object of preserving lawful assessment proceedings rather than frustrating them on account of techn....
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.... 292B of the Act are manifestly machinery provisions as Section 159 enables continuation and enforcement of tax liability against legal representatives of a deceased assessee; Section 150 provides the machinery by which reassessment proceedings may be initiated notwithstanding ordinary limitation where findings or directions exist and Section 292B validates proceedings despite technical mistakes, defects or omissions. An interpretation that advances the statutory purpose should be construed liberally and purposively so as to make the statute workable and effective and not to defeat the object of taxation. u.Writ jurisdiction under Article 226 is extraordinary, equitable and discretionary. It is intended to advance the cause of justice rather than defeat it on technical considerations. v. To buttress his aforesaid arguments, counsel has placed reliance on the following precedents of the Supreme Court and various High Courts for respective propositions:- I.Blameworthy conduct not entitled to equitable relief: i.Union of India v. Maj. Gen. Madan Lal Yadav [(1996) 4 SCC 127; 1996 SCC (Cri) 592; AIR 1996 SC 1340]; ii.Municipal Committee Katra....
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....I.Interpretation of Taxing Statutes: xxiii.CIT vs. National Taj Traders [(1980) 1 SCC 370]; xxiv. Gursahai Saigal vs. CIT [AIR 1963 SC 1062]; xxv. State of Tamil Nadu v. M. K. Kandaswami [(1975) 4 SCC 745]; xxvi. CIT vs. Calcutta Knitwears [(2014) 6 SCC 444]; xxvii. Mahadeo Prasad Bais v. Income Tax Officer [(1991) 4 SCC 560]; ISSUES 5.Upon perusal of the contentions and submissions made on behalf of the counsel appearing on behalf of the parties, the following issues emerge for consideration:- I.Whether the revenue can invoke Section 159 to validate proceedings that were initiated against a person who was already dead on the date of initiation? II.Whether the issuance of a notice under Section 148 of the Act to a deceased assessee constitutes a mere "mistake, defect or omission" curable under Section 292B of the Act, or whether it amounts to a substantive jurisdictional defect going to the root of the matter that cannot be cured by any subsequent action of the revenue? III.Whether the petitioner, legal heir of the deceased assessee, can be said to have waived her jurisdictional objection or submitted to ....
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....t of all assets and liabilities of the assessee, whether included in the accounts or not) as the Assessing Officer may require : Provided that- (a) the previous approval of the Joint Commissioner shall be obtained before requiring the assessee to furnish a statement of all assets and liabilities not included in the accounts; (b) the Assessing Officer shall not require the production of any accounts relating to a period more than three years prior to the previous year. *** 147. Income escaping assessment.-If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an as....
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.... (ii) such income has been assessed at too low a rate; or (iii) such income has been made the subject of excessive relief under this Act ; or (iv) excessive loss or depreciation allowance or any other allowance under this Act has been computed;] [(ca) where a return of income has not been furnished by the assessee or a return of income has been furnished by him and on the basis of information or document received from the prescribed income-tax authority, under sub-section (2) of section 133C, it is noticed by the Assessing Officer that the income of the assessee exceeds the maximum amount not chargeable to tax, or as the case may be, the assessee has understated the income or has claimed excessive loss, deduction, allowance or relief in the return;] [(d) where a person is found to have any asset (including financial interest in any entity) located outside India.] [Explanation 3.-For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proce....
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....nder Section 132 or books of account, other documents or any assets are requisitioned under Section 132-A, on or after the 1st day of April, 2021, in the case of the assessee; or (ii) a survey is conducted under Section 133-A, other than under sub-section (2A) or sub-section (5) of that section, on or after the 1st day of April, 2021, in the case of the assessee; or (iii) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner, that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned under Section 132 or under Section 132-A in case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (iv) the Assessing Officer is satisfied, with the prior approval of Principal Commissioner or Commissioner, that any books of account or documents, seized or requisitioned under Section 132 or Section 132-A in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, relate to, the assessee, the Assessing Officer shall be deemed to have information which suggests that the income chargeab....
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....h is initiated under Section 132 or books of account, other documents or any assets are requisitioned under Section 132-A in the case of the assessee on or after the 1st day of April, 2021; or (b) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any money, bullion, jewellery or other valuable article or thing, seized in a search under Section 132 or requisitioned under Section 132-A, in the case of any other person on or after the 1st day of April, 2021, belongs to the assessee; or (c) the Assessing Officer is satisfied, with the prior approval of the Principal Commissioner or Commissioner that any books of account or documents, seized in a search under Section 132 or requisitioned under Section 132-A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, relate to, the assessee. Explanation.-For the purposes of this section, specified authority means the specified authority referred to in Section 151.". 149. Time limit for notice.-(1) No notice under Section 148 shall be issued for the relevant assessment year....
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.... be subject to the provisions of Section 151.'. 150. Provision for cases where assessment is in pursuance of an order on appeal, etc.-(1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give effect to any finding or direction contained in an order passed by any authority in any proceeding under this Act by way of appeal, reference or revision [or by a Court in any proceeding under any other law]. (2) The provisions of sub-section (1) shall not apply in any case where any such assessment, reassessment or recomputation as is referred to in that sub-section relates to an assessment year in respect of which an assessment, reassessment or recomputation could not have been made at the time the order which was the subject-matter of the appeal, reference or revision, as the case may be, was made by reason of any other provision limiting the time within which any action for assessment, reassessment or recomputation may be taken. *** 159. Legal representatives.-(1) Where a person dies, his legal repre....
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.... of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act. *** 292BB. Notice deemed to be valid in certain circumstances.-Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was-(a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner: Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment." ANALYSIS 7.We have heard the submissions canvassed on behalf of both the parties and perused the documents as well as compilation of judgments placed on rec....
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.... the legal heirs. It was contended that such a defect was curable in view of Section 292B and revenue can proceed against the legal heir. Furthermore, Section 159 of the Act provides the revenue to proceed against the legal heir for reassessment of deceased assessee and the factum of filing a reply to the notice by the legal heir shall be deemed as valid notice, hence the legal heir cannot take advantage in terms of Section 292BB of the Act. Moreover, the issuance of fresh notice under Section 148 is not barred by limitation in terms of Section 150 of the Act. 12.It is an undisputed fact that the assessee died on January 7, 2024; Income Tax Return for Assessment Year 2023-24 of the deceased assessee was filed on July 30, 2024 by the petitioner in the name of deceased; notice under Section 148 was issued on March 28, 2025 in the name of deceased assessee; preliminary objection regarding issuance of notice against a dead person for the first time was filed by the petitioner on February 2, 2026 in response to notices issued under Section 142(1); and the Assessment Order was passed on March 24, 2026 in the name of petitioner. 13.One may firstly examine the scheme of the Act in re....
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....a), Mrs. Vanitha Gopal Shetty (Supra) and Rajendra Kumar Sehgal (Supra). 16.Per contra, respondent submits that the notice was issued to deceased assessee on the bona fide mistake of department that arose due to filing of Income Tax Return by the wife of deceased in the name of deceased via verifying through Aadhaar OTP authentication. Such a bona fide mistake comes under the ambit of curable defect in terms of Section 292B and hence liability for such escaped income can be imposed upon the legal heirs in accordance with Section 159 of the Act. Inter alia, the counsel for the respondents contends that not intimating the department with regard to the death of the assessee and filing false verification in the name of a dead person attracts a penal liability under Section 277 of the Act. For his aforesaid proposition counsel has placed reliance on Estate of Late Rangalal Jajodia (Supra), Sky Light Hospitality LLP (Supra), Sunil Kumar Sahoo (Supra), Maharaja of Patiala (Supra), Jai Prakash Singh (Supra), Sunil Kumar Sahoo (Supra), Eastern Coal Co. Ltd. (Supra), Vikram Sujitkumar Bhatia (Supra), Maj. Gen. Madan Lal Yadav (Supra), Municipal Committee Katra (Supra), Chandra Singh (Supr....
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....ection 159 of the Act can be invoked only if the proceedings have already been initiated when the assessee was alive and was permitted for the proceedings to be continued as against the legal heirs. The factual position in the instant case being otherwise, the provisions of section 159 of the Act have no application." (Emphasis added) 19.Hon'ble Justice T.S. Sivagnam, scrutinized four aspects in Alamelu Veerappan (Supra), firstly, with regard to the issuance of show cause notice under Section 148 in the name of dead person or against a non-existent entity, secondly, continuation of existing liability upon the legal heirs in view of Section 159 after the death of the deceased assessee, thirdly, with regard to curing the defect under Section 292B of the Act, and fourthly, extending period of limitation for issuance of notice beyond the period prescribed under Section 149 of the Act. 20.The Madras High Court in the Alamelu Veerappan (Supra), inter alia has observed the following in the aforesaid aspects:- I.The show cause notice under Section 148 of the Act cannot be issued to a dead person or against a non-existent entity as such issuing goes to the root of the matt....
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....nd thus, affects the validity of the proceedings for assessment or reassessment. A notice issued under section 148 of the Act against a dead person is invalid, unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection." Consequently, in view of the above, a reopening notice under section 148 of the Act, 1961 issued in the name of a deceased-assessee is null and void. *** 30. Section 159 of the Act, 1961 applies to a situation where proceedings are initiated/pending against the assessee when he is alive and after his death the legal representative steps into the shoes of the deceased-assessee. Since that is not the present factual scenario, section 159 of the Act, 1961 does not apply to the present case. *** 32. This court is of the view that in the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the Income-tax Department. After all, there may be cases where the legal representatives are estranged from the deceased-assessee or the deceased-assessee may have bequeathed his entire wealth to a charity. Conseque....
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....ction 148 strikes at the very root of the Assessing Officer's jurisdiction to proceed with the reassessment and consequently, vitiates the entire proceedings rendering them as null and void unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection. II.Issuance of notice against dead person and non service of notice do not come under the ambit of mistake, defect or omission invoking Section 292B of the Act. III.Section 159 is attracted when the assessee is alive and after his death the legal representative steps into the shoes of the deceased-assessee. IV. Assumption of jurisdiction qua the petitioner for the relevant assessment years beyond the period prescribed, renders the proceedings barred by the limitation in view of Section 149 of the Act. V.A duty of intimation of death cannot be cast upon the legal representative/heir in absence of statutory provision. VI. Section 292BB is applicable to the assessee not to a legal representative. The observation related to Section 292B and Section 292BB will be dealt with a little later while analysing Issue II and III respectively. 2....
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....t such jurisdictional requirement is a foundational prerequisite which cannot be cured by invoking Section 292B of the Act. 25.The Division Bench of the Gujarat High Court constituting J.B. Pardiwala and Ilesh J. Vohra, JJ. in Bhupendra Bhikhalal Desai (Supra) speaking through Justice Pardiwala has held that want of a valid notice affects the jurisdiction of the Assessing Officer to proceed with the reassessment that cannot be cured under Section 292B. The relevant paragraphs of the judgment are quoted hereinbelow:- "23. The following principles are discernible from the above referred judgment of this court : "(i) The issuance of the notice to a dead assessee is not a mere technical defect which can be corrected under section 292B of the Act. The issuance of the notice to a dead assessee and the consequent proceedings pursuant thereto would be without jurisdiction and, therefore, null and void. (ii) The want of a valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus, affects the validity of the proceedings for assessment or reassessment. A notice issued under section 148 of the Act against a dea....
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....48 for reassessment relating to escapement of income of late Kurkal Gopal Shetty and such proceedings as has been initiated in the year 2018 by when Kurkal Gopal Shetty had already died (on 11.11.2014). The proceedings in terms of Section 159(2)(b) ought to have been taken against the legal representatives of late Kurkal Gopal Shetty at the first instance. It ought to be noted that the period allowable for initiating the proceedings under Section 148 is the period prescribed under Section 149(1) (b) which position is not in dispute and accordingly, proceedings ought to have been initiated as on 31.03.2018. 15. The question as to whether proceedings initiated against the deceased Kurkal Gopal Shetty was sufficient to continue proceedings of reassessment as regards the legal representatives is a matter that requires to be answered. The learned counsel for the revenue would contend that the concept of abatement cannot be extended to assessment proceedings and where the original assessee has died, the proceedings against his legal representatives would be good in law as made out under Section 159(2) of the Act as well as in light of the definition of assessee under Section 2(7....
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....ecisions while answering a reference made by the tribunal has considered the question regarding certain technical defects alleged to exist in the order of assessment of Late Maharaja of Patiala. The court has specifically dealt with Section 24B of the Income Tax Act, 1922 which is akin to Section 159 of the Act. The relevant paragraphs of the judgment are quoted hereinbelow:- "2. The late Maharaja of Patiala died on March 23, 1938, and the papers relating to the assessment on him were sent by the Commissioner of Income-Tax of the Punjab to the Commissioner of Income-Tax, Bombay, after the date of the Maharaja's death because of the decision of the Allahabad High Court, to which I will refer presently, which suggested that the estate of the late Maharaja could not be assessed unless a statutory agent were appointed under Section 43 of the Indian Income-Tax Act. After the papers reached Bombay, some correspondence took place between the Income-Tax Officer, Bombay, and a gentleman who is described as the Foreign Minister of the Patiala State, and eventually, in November, 1938, two notices were served on His Highness the Maharaja of Patiala, which in terms were issued unde....
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....nd the Income-Tax Officer was entitled to serve on the executor, administrator or other legal representative of the deceased Maharaja a notice under Section 22(2) or under Section 34 as the case might be, and then proceed to assess the total income of the deceased Maharaja as if such executor, administrator or other legal representative were the assessee. As observed by the President of the Tribunal in his judgment, the Income-Tax Officer made no attempt to observe the provisions of that sub-section. He served the notice on the present Maharaja, without showing in what capacity. But the Tribunal have found, as a fact, that the present Maharaja is the legal representative of the deceased Maharaja, and although it would obviously have been better so to describe him in the notice, I am not prepared to say that the notice was bad, if it was served on the legal representative, merely because it omitted to state that it was served in that capacity. It should have been stated that it was served on the legal representative of the late Maharaja, and that the return required was of the late Maharaja's income. It was not so stated, and the present Maharaja himself may have had taxable inc....
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....said in that case that "modification or setting aside of assessment made on a firm, joint Hindu family, association of persons for a particular year may affect the assessment for the said year on a partner or partners of the firm, member or members of the Hindu undivided family or the individual, as the case may be. In such cases though the latter are not so nominee parties to the appeal, their assessments depend upon the assessments on the former. The said instances are only illustrative. It is not necessary to pursue the matter further. We would, therefore, hold that the expression 'any person' in the setting in which it appears must be confined to a person intimately connected in the aforesaid sense with the assessments of the year under appeal". In the present appeals the finding was that the assessment was made on Aruna Devi but no notice was given to her. The necessary direction was therefore given that notice should be given to her. Aruna Devi was heard and the assessment was made. She was not merely intimately connected with the assessment. She was in fact an assessee. Therefore, the second proviso to Section 34(3) applied. 16. We are therefore of opinion that the ....
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....s of Sections 22 and 23 require from the deceased person. These provisions adequately answer the contention of the appellant Aruna Devi. 18. For these reasons we hold that the High Court was in error in holding that the second proviso to Section 34(3) of the Act did not save the assessments and therefore we set aside the judgment of the High Court and allow the appeals of the Revenue authority in CAs Nos. 2336-2339 of 1966." 31.The aforesaid judgment of Supreme Court in Estate of Late Ranglal Jajodia (Supra) deals with the application of 34(3) akin to Section 150 to the peculiar facts of the case therein and procedure to be followed against the legal heir (Aruna Devi). Therefore, this case does not support the proposition of the counsel for the respondent for validating irregularity in defective notice. 32.The Supreme Court in Jay Prakash Singh (Supra) speaking through B.P. Jeevan Reddy and S.B. Majumdar, JJ. has considered the judgment of Estate of Late Ranglal Jajodia (Supra) and had approved Maharaja of Patiala (Supra). The relevant paragraphs of the judgment are quoted hereinbelow:- "11. We are of the opinion that the High Court was not right in holding ....
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.... unaware of the Will, gave notice to Shankar Lal, who objected that he is not the legal representative of the deceased and that the second wife (Aruna Devi) and the other executor are the proper persons to be notified. The Income Tax Officer called for a copy of the Will but it was not produced. The Income Tax Officer thereupon completed the assessment describing the assessee as "the estate of late Shri Rangalal Jajodia by legal heirs and representatives Shri Shankar Lal Jajodia, son of Rangalal Jajodia, Smt Aruna Devi, wife of Rangalal Jajodia and her children". Appeals were preferred by the second wife, Aruna Devi, contending inter alia that the assessments having been made without notice to her or the other executor were illegal and invalid. This plea was rejected by the Appellate Assistant Commissioner and the tribunal, who remitted the matters to the Income Tax Officer to complete the assessments after notice to Aruna Devi. The High Court too rejected the said contention whereupon the matter was brought to this Court, which held that absence of notice to Aruna Devi makes the assessment merely defective but not null and void. It is in this connection that the aforesaid observat....
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.... the ratio laid down in Maharaja of Patiala (Supra) is not applicable to the facts of the present case as in that case return and appeal were filed by foreign minister of present Maharaja. However, both the concurring judges were at consensus ad idem on the proposition that the assessment on a dead person is obviously a nullity and for the same appeal does not lie. Though this judgment was relied upon by the counsel for the respondent but the per curium was in favour of assessee. 35.The Supreme Court in Estate of Rangalal (Supra) has validated the assessment proceedings in view of Section 24B but we are of the opinion that the case is distinguishable from the present case as the proceedings in the former case commenced during the lifetime of the deceased and continued after death. Moreover, the return was filed and notices were issued on the deceased during his lifetime, thereby making the assessment proceedings against legal representative valid. 36.Furthermore, in Jai Prakash Singh (Supra) quoted above, the Supreme Court holding in the peculiar facts of the case has held in favour of revenue, observing that failure to serve notice upon all the legal representatives within t....
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....quently. Under such circumstances, the court has held that as long as service has taken place subsequently and the notice has been issued within the period of limitation, there would be no question of lack of jurisdiction on the part of the assessing officer. These facts are in complete contradiction to the present case wherein the notice was issued upon a dead person. 41.The judgment of the Madras High Court in Gowthaman S (Supra) relied upon by the respondents, delivered by a Single Judge is in our view not the correct view in law as the same holds that proceedings against the dead person would be covered under Section 159(2)(b) of the Act. The reasoning therein is based on the fact that Section 159(3) of the Act makes it clear that the legal representative of the deceased shall for the purposes of the Act be deemed to be an assessee. The court therein upon examining Section 159 has come to the conclusion that if the petitioner has not taken any steps to inform the department about the death of the deceased assessee, the department can issue notice upon the dead assessee within the period of limitation and such issue of reassessment proceedings would be valid in law and the le....
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....n 292B of the Act, the assessment, having in substance and effect, been framed on the amalgamated company which could not be regarded as null and void?" *** 13. The Punjab & Haryana High Court stated the effect of this provision in CIT v. Norton Motors, 2004 SCC OnLine P&H 1276 : (2005) 275 ITR 595 : 275 ITR 595 in the following manner: "A reading of the above reproduced provision makes it clear that a mistake, defect or omission in the return of income, assessment, notice, summons or other proceeding is not sufficient to invalidate an action taken by the competent authority, provided that such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the provisions of the Act. To put it differently, Section 292B can be relied upon for resisting a challenge to the notice, etc. only if there is a technical defect or omission in it. However, there is nothing in the plain language of that section from which it can be inferred that the same can be relied upon for curing a jurisdictional defect in the assessment notice, summons or other proceeding. In other words, if the notice, summons or other p....
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....person cannot make the legal heirs binding unless a proper notice is issued on the legal heirs within limitation for liability of deceased assessee. 49.The revenue's invocation of Section 159 to validate a notice issued after the death of the assessee is, therefore, wholly misconceived. Section 159 presupposes a valid foundational notice issued during the lifetime of the assessee. Where the initiating notice itself is void, Section 159 has no substratum to operate upon. The correct course, as mandated by Section 159(2)(b), was to issue a fresh notice within limitation directly upon the legal representative which was admittedly never done in the present case. 50.Upon perusal scheme of Section 159 of the Act as well as judgments of the High Courts in Alamelu Verrappan (Supra), Savita Kapila (Supra), Devendra (Supra), Bhupendra Bhikalal Desai (Supra) and Mrs. Vanitha Gopal Shetty (Supra) as well as the judgment of the Supreme Court in Spice Infotainment (Supra) and Bhupendra Bhikhalal (Supra), we may unequivocally hold that notice under Section 148 of the Act against a dead person is void ab initio rendering all the proceedings pursuant thereto as null and void. Moresoever, ....
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....ts objection by filing return and participating in re-assessment proceedings. 54.It was contended by the counsel for the petitioner that the petitioner did not file reply and return in response to notice under Section 142, and therefore, never submitted to the jurisdiction of the assessing officer. In fact, at every stage the petitioner specifically raised the objection that the proceedings initiated against the deceased person was void ab initio and without jurisdiction. Even if there is implicitly a waiver, acquiescence or consent by mere participation in proceeding that would not halt the petitioner from challenging the jurisdiction of the assessing officer for the reason that acquiescence, waiver or consent cannot confer jurisdiction upon an authority when the statute does not provide for it. For this proposition, counsel for the petitioner has placed reliance on the Maruti Suzuki India limited (Supra), Krishnaawtar Kabra (Supra), Meet Lalwani (Supra), Sandeep Chopra (Supra), Gourang Anil Wakade (Supra), Neena Jatin Shah (Supra). 55.On the contrary, the respondents submit that since the petitioner has filed the Income Tax Return in the name of the deceased representing hi....
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....nst law or validate proceedings that are otherwise void ab initio. The relevant paragraphs of the judgment are quoted hereinbelow:- "21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], a Division Bench of the Delhi High Court dealt with the question as to whether an assessment in the name of a company which has been amalgamated and has been dissolved is null and void or, whether the framing of an assessment in the name of such company is merely a procedural defect which can be cured. The High Court held that upon a notice under Section 143(2) being addressed, the amalgamated company had brought the fact of the amalgamation to the notice of the assessing officer. Despite this, the assessing officer did not substitute the name of the amalgamated company and proceeded to make an assessment in the name of a non-existent company which renders it void. This, in the view of the High Court, was not merely a procedural defect. Moreover, the participation by the amalgamated company would have no effect since there could be no estoppel against law : (SCC OnLine Del paras 11-12) "11. After the sanction ....
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....ocedural defect. The Delhi High Court rejected this contention. In doing so, it relied on the holding in Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], where the High Court expressly clarified that "the framing of assessment against a non-existing entity/person" is a jurisdictional defect. The Division Bench also relied on the holding in Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] that participation by the amalgamated company in proceedings does not cure the defect as "there can be no estoppel in law", to affirm the quashing of the assessment order. *** 36. In the present case, despite the fact that the assessing officer was informed of the amalgamating company having ceased to exist as a result of the approved scheme of amalgamation, the jurisdictional notice was issued only in its name. The basis on which jurisdiction was invoked was fundamentally at odds with the legal principle that the amalgamating entity ceases to exist upon the approved scheme of amalgamation. Participation in the proceedings by the appellant in the cir....
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.... thereafter, to the continuation of proceeding and has at no point of time participated in the proceedings, by providing documents in response to notice issued under section 142. 63.Consequently, the third issue is answered in the negative, with the court holding that a notice issued in the name of the deceased person is not saved by Section 292BB of the Act and is therefore legally unsustainable. 64.Moving towards the fourth issue with regard to the justification of reassessment proceedings on equitable grounds and interpretation of taxing statutes. 65.It has been been submitted by the petitioner that validating reassessment against the dead by taking recourse to the principles of estoppel, waiver, acquiescence, approbate and reprobate which are all equitable doctrines cannot be countenanced as it is trite law that equity has no place in taxation statutes. 66.Per contra, the counsel for the respondent contends that the conduct of the petitioner completely disentitles her from invoking discretionary writ jurisdiction under Article 226 in view of the return of income having been filed and electronically verified in the name of the deceased amounting to deliberate conceal....
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.... recoveries subsequently made as income. The contention is that the assessee's having opted to accept the scheme, derived benefit thereunder, and agreed to have their discharged debts excluded from the asset side in the balance sheet subject to the condition that subsequent recoveries by them would be taxable income, they are now precluded, on the principle of "approbate and reprobate", from pleading that the income they derived subsequently by realization of the revived debts is not taxable income. The doctrine of "approbate and reprobate" is only a species of estoppel; it applies only to the conduct of parties. As in the case of estoppel, it cannot operate against the provisions of a statute. If a particular income is not taxable under the Income Tax Act, it cannot be taxed on the basis of estoppel or any other equitable doctrine. Equity is out of place in tax law; a particular income is either exigible to tax under the taxing statute or it is not. If it is not, the Income Tax Officer has no power to impose tax on the said income." (Emphasis added) 71.Another recent locus classicus on this aspect is the decision of Constitution Bench of the Supreme Court in Commr. of Custom....
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....hen a provision is ambiguous, one of its meaning may be wider than the other, and the strict (i.e. narrow) sense is not necessarily the strict (i.e. literal) sense." John Salmond, Jurisprudence 171 n. (t) [Glanville L. Williams (Ed.), 10th Edn. 1947]. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi and Sons Ltd. [CIT v. Kasturi and Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as "Kesoram Industries case", for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatise, summed up the following principles applicable to the interpretation of a taxing statute: "(i) In interpreting a taxing statute, equitable considerations are entirely out of place. A taxing statute cannot be interpreted on any presumption or assumption. A taxing statute has to be interpreted in the light of what is clearly expressed; it cannot imply anything which is not expressed; it cannot import provisions in the statute so as to supply an....
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....f doubt should go in favour of the Revenue, the aforesaid conclusions are expounded only as a prelude to better understand jurisprudential basis for our conclusion. We may now consider the decisions which support our view." (Emphasis added) 72.A conjoint reading of the preceeding judgments leads to the inexorable conclusion that if income is not taxable under the statute, the tax authorities cannot compel the assessee into paying tax by pointing to some prior representation or admission by the assessee that the income is taxable. The charge must flow from the statute but not from any representation/reply. The provision of taxing statutes should operate within the fringes of its jargon and not beyond it for conferring jurisdiction in case it is not provided. Apropos the waiver and acquiescence, a taxpayer cannot implicitly waive his right and allow the revenue to forgo to the statutory conditions for imposing a tax. There is no waiver or estoppel against a statute. Hence,where the statute prescribes a jurisdictional condition such as the requirement that a notice under Section 148 be served on a living person, the conduct of the legal heir cannot waive compliance with that jur....
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....- "The individual assessee has ordinarily to be a living person and there can be no assessment on a dead person and the assessment is a charge in respect of the income of the previous year and not a charge in respect of the income of the year of assessment as measured by the income of the previous year: Wallace Brothers & Co. Ltd. v. Commissioner of Income-tax [1948] 16 I.T.R. 240, 244 (P.C). By section 24B the legal representatives have, by fiction of law, become assessee as provided in that section but that fiction cannot be extended beyond the object for which it was enacted. As was observed by this court in Bengal Immunity Co. Ltd. v. State of Bihar ((1955) 2 S.C.R. 603, 646) legal fictions are only for a definite purpose and they are limited to the purpose for which they are created and should not be extended beyond that legitimate field. In the present case the fiction is limited to the cases provided in the three sub-sections of section 24B and cannot be extended further than the liability for the income received in the previous year." (Emphasis added) 78.The Supreme Court in Calcutta Knitwears (Supra) in relation to strict interpretation of taxing statute has....
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....v. CIT [(2003) 5 SCC 590], Nasiruddin v. Sita Ram Agarwal [(2003) 2 SCC 577 : AIR 2003 SC 1543], Bhaiji v. SDO [(2003) 1 SCC 692], J.P. Bansal v. State of Rajasthan [(2003) 5 SCC 134 : 2003 SCC (L&S) 605], State of Jharkhand v. Govind Singh [(2005) 10 SCC 437 : 2005 SCC (Cri) 1570], Jinia Keotin v. Kumar Sitaram Manjhi [(2003) 1 SCC 730], Shiv Shakti Coop. Housing Society v. Swaraj Developers [(2003) 6 SCC 659], Grasim Industries Ltd. v. Collector of Customs [(2002) 4 SCC 297] and Union of India v. Hansoli Devi [(2002) 7 SCC 273].) 25. The Australian High Court in Federal Commr. of Taxation v. Westraders Pty. Ltd. [(1980) 144 CLR 55 (Aust)], considered the scope of Section 36-A of the Income Tax Assessment Act, 1936 (Cth), which on a literal interpretation allowed the taxpayer to make a profit and still claim a loss for tax purposes. The Commissioner argued that the taxpayer's conduct amounted to a tax avoidance scheme and should therefore be disallowed under Section 260 of the Income Tax Assessment Act, 1936 (Cth). The Court held that under a literal interpretation Section 36-A could apply to allow the taxpayer to claim a loss. Barwick, C.J., speaking for the majority....
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....4) 9 SCC 686], this Court has explained that the language employed in a statute is the determinative factor of the legislative intent. The legislature is presumed to have made no mistake. The presumption is that it intended to say what it has said. Assuming there is a defect or an omission in the words used by the legislature, the Court cannot correct or make up the deficiency. Where the legislative intent is clear from the language, the Court should give effect to it. (Delhi Financial Corpn. v. Rajiv Anand [(2004) 11 SCC 625] and State of A.P. v. Road Rollers Owners Welfare Assn. [(2004) 6 SCC 210] ) 31. Thus, the language of a taxing statute should ordinarily be read and understood in the sense in which it is harmonious with the object of the statute to effectuate the legislative animation. A taxing statute should be strictly construed; common sense approach, equity, logic, ethics and morality have no role to play. Nothing is to be read in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. (J. Srinivasa Rao v. State of A.P. [(2006) 12 SCC 607 : (2006) 13 Scale 27] and Jagdambika Pratap Narain Singh v. CBDT [(1975) ....
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....ictional provision by reason of its dual and paradoxical nature. The following principles may be culled out for construing Section 148 with strict rigour:- I.Reason to believe and recording of reason; II.Prior Approval under Section 151 before issuing notice; III.The limitation period (Section 149); IV.The identity of the person to whom the notice is addressed; and V.The jurisdictional competence of the issuing authority; 82.In the present case, it is undisputed that the Income Tax Return was filed in the name of the deceased assessee and verified through the Aadhaar OTP of the deceased, subsequent to his death, by the petitioner. The revenue is correct in its stand that the petitioner has wrongly filed the return contrary to the provisions of Section 140 of the Act and the same may also attract penal consequences under Section 277 of the Act on the ground of false verification. Therefore, the revenue is at liberty to proceed against the petitioner for violation of the provisions of Section 140 of the Act. However, the argument of the revenue, that the petitioner on the grounds of equity should not be allowed to invoke the discretiona....
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....n the facts of the present case would effectively amount to conferring jurisdiction upon the Assessing Officer which otherwise does not exist in view of the bar created under Section 149 of the Act as conferment of jurisdiction is purely a legislative function and jurisdiction cannot be created either by consent of parties, acquiescence, waiver or even by orders of a superior court contrary to statutory provisions. This submission relates to role of equity in taxation statutes which we have already dealt with in the fourth issue. 87. For his aforesaid proposition counsel for the petitioner has relied on Deoki Nandan Agarwal (Supra), Jagmittar Sen Bhagat (Supra), Sujata Devi (Supra), Sukhdayal Pahwa (Supra), Eastern Coal Co. Ltd. (Supra), Glass Equipment (India) Ltd. (Supra) and Mahadeo Prasad Bais (Supra). 88.Per contra, counsel for the respondent relies on sub-section(1) of Section 150 of the Act and submitted that a 'finding' or 'direction' by the Court that the escaped income of deceased assessee is required to be assessed in the hands of/through his legal heir under Section 159 would automatically amount to a consequential direction to the Assessing Officer to proceed afr....
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....tion may be taken." 92.Moreover, it is also pertinent to refer to Section 153(2) of the Act and the proviso to this subsection as amended w.e.f. 1st April, 2017 that provides for timeline for completion of reassessment proceedings and passing an order under Section 147 which is quoted hereinbelow:- "No order of assessment, reassessment or recomputation shall be made under section 147 after the expiry of nine months from the end of the financial year in which the notice under section 148 was served: Provided that where the notice under section 148 is served on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words "nine months", the words "twelve months" had been substituted." 93.With regard to lifting bar of limitation for issuance of fresh notice under Section under Section 148, a three-judge Bench judgment of the Supreme Court in Mahadeo Prasad Bais (Supra) may be looked into wherein the court recognized the broad remedial scope of Section 150 of the Income-tax Act and approved the principle that the provision is intended to preserve the efficacy of reassessment proceedings undertaken pursuant to findings or d....
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....It permits the issue of the notice under Section 148, "subject to the provisions contained in Section 149 or Section 150". Though the words "subject to" may be appropriate in the context of Section 149 and Section 150(2) (which place restrictions on the issue of the notice under Section 148), they are somewhat inappropriate apropos Section 150(1) which relaxes the conditions for issue. But there is no doubt that the statute clearly intends that the benefit of enlargement of the time limited under Section 149 should be available in respect of the notice issued under Section 148 read with Section 297(2)(d)(ii). The answer to the second question is furnished by Section 150(1) itself. It removes the bar of time when the reassessment proceedings are initiated in consequence of or to give effect to a finding contained in an order passed by any authority in any proceeding by way of appeal, reference or revision. There is no difficulty here for the orders of the Tribunal and the High Court for the several years between 1949-50 and 1961-62 were passed in proceedings by way of appeals and reference and there is no dispute that the reassessment proceedings have been initiated to give effect t....
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....d under Section 148 to give effect to an order passed under the 1961 Act. Equally, where assessments had been reopened under Section 34 of the 1922 Act before April 1, 1962 to give effect to orders passed under the 1922 Act and are continued after that date by virtue of Section 297(2)(d)(ii), the provisions of the second proviso to Section 34(3) of that Act would preclude the operation of the normal rule of limitation for reassessments. In this situation, it will be a great anomaly to reach the conclusion that the time-limit will operate in cases where proceedings under Section 148 are initiated to give effect to an order on appeal, revision and reference merely because such order is one passed under the 1922 Act. Neither reason nor rhyme can explain how the statute could have intended such anomaly or why it should be so interpreted as to result in a discriminatory treatment only to this class of cases. An interpretation which will result in such anomaly or absurdity should be avoided. It is also necessary to remember that Section 297(2) is a provision enacted with a view to provide for continuity of proceedings in the context of repeal of one Act by a fresh one broadly containing ....
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.... is made, there is no difficulty in the way of accepting the revenue's contention. We think that the circumstances justify a slight straining of the language of this clause and applying it so interpreted to the problem before us so as to avoid a meaningless anomaly. Thus construed, the statute can be said not to have misfired in its application to the situation in the present case." 94.The counsel for the respondent, relying on the judgment of Mahadeo Prasad (Supra) contends that this case is squarely covered by the aforesaid judgment whereas the counsel for the petitioner contends that this case is not applicable to the present facts as the aforesaid judgment does not consider the effect and applicability of Section 150(2) nor do they deal with a situation where reassessment proceedings had already become barred by limitation under Section 149 of the Act. 95.However, upon a careful perusal of the judgment in Mahadeo Prasad (Supra), we find that the aforesaid judgment is distinguishable from the present case as it deals with a situation where the notice under Section 148 of the Act is issued in pursuance of Section 297(2)(d)(ii), the repeal and savings clause in the Act u....
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....ts as the officers of the Revenue may have been under a bona fide belief that the amendments may not yet have been enforced. Therefore, we are of the opinion that some leeway must be shown in that regard which the High Courts could have done so. Therefore, instead of quashing and setting aside the reassessment notices issued under the unamended provision of the IT Act, the High Courts ought to have passed an order construing the notices issued under the unamended Act/unamended provision of the IT Act as those deemed to have been issued under Section 148-A of the IT Act as per the new provision Section 148-A and the Revenue ought to have been permitted to proceed further with the reassessment proceedings as per the substituted provisions of Sections 147 to 151 of the IT Act as per the Finance Act, 2021, subject to compliance of all the procedural requirements and the defences, which may be available to the assessee under the substituted provisions of Sections 147 to 151 of the IT Act and which may be available under the Finance Act, 2021 and in law. *** 25.1. The respective impugned Section 148 notices issued to the respective assessee's shall be deemed to have been issu....
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....gh Court in Devendra (Supra) and Sumit Balkrishna Gupta (Supra) while quashing the notice under Section 148 issued against the deceased assessee, held that a notice issued to a dead person does not fulfill the sine qua non for assumption of jurisdiction under Section 148. The Court held that since the notice itself was void and non est, there were no valid proceedings before the court. In essence, although the courts did not specifically deal with Section 150, therefore, no liberty was given to issue a fresh notice. 99.A perusal of sub-section(1) of Section 150 of the Act carves out an exception to the period of limitation prescribed under Section 149. It provides that notwithstanding anything contained in Section 149, an assessment or reassessment may be made at any time for the purpose of giving effect to any finding or direction contained in an order passed by a court in any proceeding under any law, including by way of appeal, reference, revision, or writ. 100.However, Section 150(2) imposes a critical caveat, the benefit of Section 150(1) is expressly denied if the relevant assessment year had already become barred by limitation at the time when the 'order' (not the noti....
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....ion of proceedings. Section 150(1) does not come into operation at all as the same would come into operation only when there is a finding or direction by an authority by way of appeal, reference, or revision or by any court in any proceeding under any other law. In the present case, there is no such order passed by any authority whatsoever and the present order of the High Court is simpliciter a reassertion of the fact that the initiation of the reassessment proceedings were void ab initio. This order is definitely not a finding or direction that would require a reassessment or recomputation in consequence of the finding that the issuance of the notice is invalid. Where the time prescribed under Section 149 for issuance of a notice under Section 148 has expired, the Department cannot revive a time-barred proceeding merely on equitable considerations or by relying upon Section 150(1). Consequently, if the limitation prescribed under Section 149 has lapsed, the issuance of a fresh notice to the legal representative is impermissible in law and the reassessment proceedings are barred by limitation. Hence, the fifth issue is also answered in the negative. CONCLUSION 105.Upon sifti....
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....ering a complex fiscal statute, proceeded to initiate, pursue, and conclude reassessment proceedings initiated against a dead person undeterred by categorical intimations of his death, and apparently oblivious to the foundational legal principle that a dead person is not a legal entity and cannot be subjected to reassessment proceedings. 107.It would be an act of audacity if I miss to quote Benjamin Franklin: "nothing is certain except death and taxes." To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such a person's property. 108.To tax the dead is, in the rudimentary sense, a contradiction in terms, for taxation, as a statutory exercise of sovereign power, operates upon living persons possessed of legal personality, capacity to respond, and ability to participate in proceedings. A dead man can do none of these things. He can neither receive a notice, nor file a reply, nor appear before an authority, nor challenge an order. The impugned proceedings in the present case were, therefore, not merely void ab initio in the technical sense but were void in the most....