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The ld. AR in its written submission submitted that the issuance of valid notice is a foundation for the valid re-assessment proceedings. The notice prescribed u/s 148 is not a mere procedural requirement, but is a condition precedent to the validity of reassessment proceedings. If no notice is issued or if the notice issued is shown to be invalid, the proceedings initiated by the Assessing Officer would be invalid and void. In the instantcase, it was submitted that the proceedings u/s 147 were initiated against the deceased assessee who had expired on 10.10.2015 i.e. much prior to the issuance of notice u/s 148 on 31.03.2017. It was submitted that the impugned notice having been issued in the name of a deceased assessee was an invalid notice and consequently such reassessment proceedings are void ab initio. It was further submitted that such a notice could not have been served on the assessee as he had expired by that time and the notice has also not been served on the legal heirs which is a mandatory requirement under section 148(1) of the Act.

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Sec. 147 of Income Tax Act, 1961— Reassessment — When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the deceased assessee then the impugned assessment order passed by the AO is invalid for want of valid notice as well as the assessment framed against the dead person - No valid notice can be issued against a dead person, the impugned notice is required to be quashed and set aside- Since Permanent Account Number of late Shri Kanubhai Nagjibhai Rajpara was active, it can be presumed that tax payer was alive, cannot be sustained in view of the fact that only because Permanent Account Number is active, petitioner or any assessee is not liable to file the return of income and on that basis it cannot be presumed that the assessee is alive, more particularly, when the department is made to know about the death of the assessee prior to issuance of the impugned notice. - SHAMBHU DAYAL V/s ITO - [2020] 28 ITCD Online 069 (ITAT-JAIPUR)