TMI Blog2022 (9) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... was impugned in the writ petition, has to be necessarily set aside. Pursuant to such notice an order of assessment had been passed against a dead person. Therefore, not only the notice issued under Section 148 but also the assessment order are liable to be set aside Respondent department should be granted liberty to proceed in accordance with the amended provisions namely, Section 148A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Respondents ORDER The Court : We have heard Mr. Indranil Banerjee, learned Counsel appearing for the appellant and Mr. Prithu Dudhoria, learned Counsel appearing for the respondent. There is a delay of 91 days in filing the appeal. We have perused the affidavit filed in support of the application for condonation of delay and we find sufficient causes have been shown for not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 148 prior to the amendment, all stand validated and is deemed to have been issued under the new law and the authorities were directed to proceed in terms of the amended Section 148A of the Act. Learned Counsel appearing for the appellant placed reliance on the decisions in Urmilaben Anirudhasinhji Jadeja vs. Income-tax Officer, (2020) 117 taxmann.com 504 (Gujarat); Income Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty proceedings against a dead person and the order impugned in the said appeal was passed by the Tribunal affirming the order passed by the Commissioner of Income Tax (Appeals) interfering with such an order of penalty passed against a dead person. The said order of the Tribunal was affirmed by this Court in its judgment dated 27th June, 2022. From the aforementioned decision, it is clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate and other documents when the assessment was taken up which ultimately culminated in the assessment order dated 25th March, 2022. For the above reasons, the appeal is allowed and the order passed in the writ petition is set aside. Consequently, the notice issued under Section 148 on 13th April, 2021 on a dead person and the consequential assessment order dated 25th March, 2022 are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
