Legal Heir Participation Cannot Cure Invalid U/s 153C Jurisdiction

Saroj Gupta Vs DCIT (ITAT Delhi) Section 153C Notice to Deceased Person Invalid; Participation by Legal Heir Cannot Cure Jurisdictional Defect Search assessments for AYs 2014-15 to 2020-21 were initiated under section 153C in the name of the original assessee, who had already died on 01.01.2021. The jurisdictional 153C notice dated 30.06.2022 and the recorded satisfactions were all issued in the name of the deceased person and no fresh notice under section 153C was ever issued in the name of the legal heir. The Department argued that once the legal heir later participated in the proceedings an...