Short Overview: Notice issued under section 148 against deceased assessee was invalid as legal representative had not waived his right to a notice under section 148. Also, legal representative not having submitted to the jurisdiction of AO pursuant to impugned notice, section 292B would not get attracted and hence, notice under section 148 was quashed.

AO initiated reassessment proceedings by issuing notice under section 148 against deceased assessee and not against his legal representative.

 It is held that notice issued under section 148 against  deceased assessee was  invalid as  legal representative had not waived his right to a notice under section 148. Also, legal representative not having submitted to the jurisdiction of AO pursuant to impugned notice, section 292B would not get attracted and hence, notice under section 148 was quashed.

Decision: In assessee’s favour.