- (1.) THE substantial question of law referred to this income -tax reference reads as under : "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the defects in the notice under s. 148 were not cured by s. 292B of the IT Act, 1961 -
(2.) WE have heard both sides.
(3.) IN the case of CIT vs. Shital Prasad Kharag Prasad (2005) 196 CTR (All) 162 : (2006) 280 ITR 541 (All), a Division Bench of this Court has held that the notice contemplated under s. 148 of the IT Act, 1961, is a jurisdictional notice and is not curable under s. 292B of the Act, if it was not served in accordance with the provisions of the Act. In the present case, the notice under s. 148 was addressed to an assessee who was already dead even on the date of Keshav Ram, munim. Even the name of the deceased assessee was not correctly mentioned in the notice. The notice was addressed to Ganga Prasad Jaiswal while the correct name of the assessee was Ganga Ram Jaiswal.;