9911796707
TMI Blog2021 (9) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has been heard by way of video conferencing. 1. This petition has been filed by the petitioner challenging the notice dated 30.03.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') in the name of Sh. Maharaj Singh, deceased husband of the petitioner. 2. The petitioner asserts that Late Sh.Maharaj Singh expired on 26.07.2014 and therefore, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned counsel for the respondent places reliance on sub-Section 3 of Section 159 of the Act to submit that for the purposes of the Act, a legal representative of the deceased assessee is deemed to be an assessee and therefore, the notice is valid and can be proceeded against the legal heirs of Late Sh.Maharaj Singh. 7. We find no merit in the submission made by the learned counsel for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Accordingly, the impugned notice dated 30.03.2019 is quashed and set aside. All proceedings consequent to the impugned notice are also set aside.
12. The petition is allowed in the above terms. There shall be no order as to costs.
13. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. X X X X Extracts X X X X X X X X Extracts X X X X
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