TMI Blog2019 (10) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed notice under Section 148 of the Income Tax Act in the name of the petitioner's deceased father represented by the legal heirs, out of whom, the first person was shown as M/s.S.M.Saraveswaran (HUF). The notice issued on the dead person is a nullity and void. A HUF cannot be legal heir of a person. The present notice is barred by limitation, since the notice is issued after lapse of four years from the end of the said assessment year. 3. Counter affidavit is filed by the respondent, wherein it is stated as follows: The writ petition is not maintainable challenging the notice issued under Section 148 of the Income Tax Act. The Hon'ble Supreme court in GKN Drive Shafts' case reported in 259 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the present facts and circumstances of the case, more particularly, the impugned notice as well as the facts and circumstances of the above said case relied on by the learned counsel would undoubtedly indicate that they are distinguishable. It is seen that in the above case relied by the learned counsel, the notice under Section 148 was issued only in the name of the dead person. Therefore, this Court finds that such notice is not sustainable. However, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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