August 2022
Reassessment — Death of assessee — Notice of reassessment — Condition precedent for reassessment — Valid notice — Notice of reassessment issued in the name of a person who had died — Objection to notice by legal representative — Mistake in notice not curable by s. 292B — Notice not valid
By K. B. Bhujle, Advocate
32 Kanubhai Dhirubhai Patel (legal representative of late Dhirubhai Sambhubhai) vs. ITO
[2022] 444 ITR 405 (Guj.)
A.Y.: 2015-16
Date of order: 14th February, 2022
Ss. 147, 148, 292B of ITA, 1961
Reassessment — Death of assessee — Notice of reassessment — Condition precedent for reassessment — Valid notice — Notice of reassessment issued in the name of a person who had died — Objection to notice by legal representative — Mistake in notice not curable by s. 292B — Notice not validThe writ applicant is an individual assessee and the son of one Dhirubhai Shambhubhai Malviya (“the deceased”). The said Dhirubhai Shambhubhai Malviya expired on 22nd November, 2020. The Assessing Officer issued a notice dated 31st March, 2021 u/s 148 of the Income-tax Act, 1961, calling upon the deceased assessee to file a return of income for the A.Y. 2015-16. The writ applicant, being the son of the deceased assessee, filed a reply dated 10th April, 2021 specifically drawing the attention of the Assessing Officer about the death of the original assessee, and had further requested to drop the proceedings as such notice will have no legal sanctity in the eye of law. The writ applicant again submitted a reply dated 15th December, 2021 reiterating that the notice had been issued in the name of the deceased assessee, and requested that the proceedings be dropped. Despite the aforesaid fact being drawn to the attention of the respo
