9911796707
TMI Blog2023 (2) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... the present petition are as follows:- 2.1 This petition is filed by the legal heir of Late Smt Madhuben Kantibhai Patel being her son. Late Smt. Madhuben had filed the return of income for the assessment year 2017-18 through electronic medium on 1.1.2018 declaring the total income is of Rs.5,173/-. 2.2 She passed away unfortunately on 25th August, 2020 during the pandemic due to COVID-19 virus. The legal heirs applied to become the petitioner's "Representative Assessee" on the ITBA portal on 13.3.2021 supplying the death certificate of the deceased, her PAN card and the legal heir's PAN card with the affidavit certifying the legal heirs of the petitioner's deceased husband. Registration as a legal heirs was rejected on 14.3.2021, as it d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other appropriate writ, order, direction or command in the nature of writ of mandamus holding and declaring that the Notification No. 10/2021, dated 27.2.2021, Notification No. 38/2021 dated 27.4.2021, Notification No. 74/2021 and Notification No. 113/2021 are ultra vires the Income Tax Act, 1961 and the Finance Act, 2021 and that the Resultant Sections 147, 148, 149, 150 and 151 are ex-facie illegal as two parallel provisions cannot be applicable simultaneously under the same statue when the Finance Act has specifically amended the provisions of Section 148 and made it applicable from 1.4.2021. c. That the Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 and thereafter, pursuant to the directions issued in case of Ashish Agrawal's case, the Court permitted the entire procedure as per the amended act to be completed and thereafter, the notice impugned had been issued upon all the legal heirs . 9. We are not in agreement with the respondent that the subsequent notice since has been issued on the legal heir, it would in any manner validate the initial action of the respondent of issuing the notice to the deceased assessee. It is a matter on record that the assessee passed away on 25th August, 2020 and the death certificate of the deceased was also communicated to the officer concerned in a short period. The first Notice under Section 148 of the I.T.Act was issued on 30th June, 2021 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce issued against the dead person is in conformity with or according to the intent and purpose of the Act which requires issuance of notice to the assessee, whereupon the Assessing Officer assumes jurisdiction under Section 147 and consequently, the provisions of Section 292B would not be attracted. Therefore, in view of the provisions of section 159(2)(b), it is permissible for the Assessing Officer to issue a fresh notice under Section 148 against the legal representative, provided that the same is not barred by limitation; he however, cannot continue the proceedings on the basis of an invlid notice issued under Section 148 to the dead assessee. In the facts of the present case, as noticed herein above, the notice under section 148, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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