Smt. Asha Dubey Vs Union of India (Allahabad High Court)
The Allahabad High Court allowed the writ petition challenging reassessment proceedings initiated against a deceased assessee. The Court held that a notice issued under Section 148 in the name of a deceased person is void ab initio and does not confer jurisdiction upon the Assessing Officer. It held that Section 159 permits continuation of proceedings validly initiated during the lifetime of the assessee or initiation of fresh proceedings directly against the legal representative within the prescribed limitation, but does not validate a notice issued to a deceased person. The Court further held that Sections 292B and 292BB could not cure the jurisdictional defect, as the invalidity arose from the very initiation of proceedings and not from a procedural defect or defect in service. It also observed that there is no statutory obligation upon legal representatives to intimate the Department of the assessee’s death and that participation in the proceedings or filing of returns could not confer jurisdiction. The Court also rejected the Revenue’s request to invoke Section 150 to issue a fresh notice after expiry of limitation under Section 149, holding that the order did not contain a finding or direction requiring reassessment.
