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2024 (3) TMI 575 - HC - Income TaxValidity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - Petitioner contended that respondents could not have issued notice u/s. 148A(b) since Late assessee who had died in the year 2017 itself and said factum of death was very well known to the respondents, therefore, the notice u/s. 148 of the Act of 1961 has been issued in the name of legal heirs - HELD THAT:- It is not in dispute that the stage of show cause notice u/s. 148 is already over. Thereafter, much water has flowed as assessment proceedings have taken place and final assessment order has been passed. Admittedly, the petitioner did not inform regarding death of the original assessee alongwith death certificate to the department. When a statutory forum is created for redressal of grievance, normally writ petition cannot be entertained ignoring such statutory dispensation. In exceptional circumstances, there are deviation to the aforesaid rule, but in this case, the proceedings u/s. 148 had attained finality. Now, at this stage, petitioner has an efficacious statutory alternative remedy to challenge the same u/s. 246 of the Act of 1961. Therefore, it is inappropriate for this Court to take indulgence in the matter by-passing the statutory remedy available. Accordingly, the present petition is disposed off with liberty to the petitioner to take recourse to statutory remedy of appeal available for challenging the assessment order.
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