Section 147 of Income Tax Act, 1961— Re-opening of assessment— . In ground Nos. 1 and 2, the legal heirs of the deceased assessee assessee have challenged the assumption of jurisdiction u/s 147 by issuing notice u/s 148 on the deceased assessee.

Held that—in the instant case, the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no notice u/s 148 has been issued in the name of the legal heirs and therefore, the provisions of section 159 cannot be invoked in the instant case. Consequently, the present reassessment proceedings initiated by issuance notice on the deceased assessee are being quashed for want of jurisdiction. In view of the above, rest all grounds taken by the assessee have become academic in nature and the same are dismissed as infructuous.[LATE SHRI BHURA RAM VERSUS THE ITO WARD 7 (2) , JAIPUR][2019] 19 ITCD Online (14) [ ITAT JAIPUR]