TMI Blog2022 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... tfully amended the details of the addressee in its consequent order under Section 148A(d) and notice under Section 148 of the Act. The reliance placed by the assessee on the decision of this Court in Sangeeta Vig [ 2022 (6) TMI 658 - DELHI HIGH COURT ] in misplaced since in that case the initial notice under the erstwhile Section 148 of the Act, was issued at a time when the assessee was dead. However, in the present case, as noted above, the assessee was alive at the time of the issuance of initial notice under erstwhile Section 148 of the Act. - W.P.(C) 13821/2022, CM APPL. 42282/2022 & CM APPL. 42283/2022 - - - Dated:- 27-9-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d assessment. In the meanwhile, the assessee, Smt. Vijaya Garg passed away on 24th June, 2021, during COVID-19 period. The legal heir of the assessee, Sh. Amit Garg, filed a writ petition bearing W.P. (C) No. 4654 of 2022, before this Court, wherein this Court vide order dated 23rd March, 2022, quashed the notice dated 25th April, 2021, issued under the erstwhile Section 148 of the Act, holding it to be null and void following the judgment of this Court in Mon Mohan Kohli v. Assistant Commissioner of Income Tax Anr., 2021 SCC OnLine Del 5250. 4. Subsequently, the Respondent in pursuance of the directions given by the Supreme Court in the case of Union of India v. Ashish Agarwal, (2022) SCC Online SC 543 , construed the initial n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in the name of dead assessee. He sought to place reliance on the decision of this Court in Sangeeta Vig v. ITO, Ward 28(5), (2022) SCC Online Del 1776 , to state that the notice issued under Section 148A(b) of the Act, in the name of a dead assesseee is null and void. 7. Mr. Abhishek Maratha, learned Counsel for the Revenue appears on advance notice. 7.1. We have heard the learned Counsel for the parties. The contention raised by the assessee that the notice dated 1st June, 2022, furnishing information has been issued in the name of the dead assessee and thus, consequent proceedings are void, does not persuade us. The Supreme Court disposed of the case of Ashish Agarwal (Supra), with the direction that the notice(s) issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.3. Since the present assessment proceedings are in continuation of the initial notice dated 25th April, 2021, issued to the deceased assessee during her lifetime, the same can be continued against the legal representative from the stage at which it stood on the date of the death of the deceased so as to collect the tax from the estate of the deceased person. The Supreme Court in the case Shabina Abraham Others v. Collector of Central Excise and Customs, (2015) 10 SCC 770 has concisely explained the said provision as under: 16. It will be noticed that under Section 159(2), for the purpose of making any assessment, any proceeding taken against the deceased before his death is by deeming fiction deemed to have been taken against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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