Section 147 of Income Tax Act, 1961— Reopening of assessment— In the instant case, assessee pointed out that the impugned notice under Section 148 of the Income Tax Act, 1961 came to be issued against a dead person.

Held that—he legal representative not having waived the requirement of notice under section 148 of the Act and not having submitted to the jurisdiction of the Assessing Officer pursuant to the impugned notice, the provisions of section 292B of the Act would not be attracted and hence, the notice under section 148 of the Act has to be treated as invalid. In the absence of a valid notice, the Assessing Officer has no authority to assume the jurisdiction under section 147 of the Act and, hence, continuation of the proceeding under section 147 of the Act pursuant to such invalid notice, is without authority of law.[PRANAV RAVINDRABHAI SHAH VERSUS INCOME TAX OFFICER, WARD 3 (3) (5)] [2019] 16 ITCD Online (9) [GUJARAT HIGH COURT]