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2019 (10) TMI 261 - HC - Income TaxReopening of assessment u/s 147 - notice issued only in the name of the dead person - HELD THAT:- This Court finds that such notice is not sustainable. As perusal of the impugned notice in this case would show that it was not simply issued in the name of the dead person alone and on the other hand, it proceeds to indicate that the same was issued in the name of V.Maruthachalam, represented by legal heirs and by showing three persons, including the petitioner, as the legal heirs. Therefore, the notice issued u/s 148 in this case cannot be construed as if it was issued only in the name of the dead person. As rightly pointed out by respondent, the petitioner can file return and seek for reasons for reopening and in that event it is the duty of the respondent to give reasons so as to enable the petitioner to file his objection to the reopening proceedings. Needless to say that once such objections are filed, a speaking order is to be passed by the respondent as observed in GKN Drive Shaft's [2002 (11) TMI 7 - SUPREME COURT]. When such course of action is yet to take place, do not think that the petitioner is entitled to maintain the writ petition by challenging the notice issued u/s 148 at the very initial stage. Writ petition is disposed of, by granting liberty to the petitioner to follow the procedures laid down after issuance of Section 148 notice as explained/clarified in GKN Drive Shaft's case. Accordingly, the petitioner shall file the return, as required in the impugned notice within a period of 15 days from the date of receipt of a copy of this order and ask for the reasons for reopening.
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