TMI Blog2023 (3) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... asmuch as the challenge to the notice would no longer survive, in view of the subsequent notice/orders of the Respondent u/s 148A which is not challenged. Writ petition challenging the notice is dismissed. This would not preclude the petitioner from challenging the order made on the basis of the notice inter alia raising the plea of voidity, in view of the notice having been served on a dead person. - W. P. (MD). No. 23189 of 2022 and W.M.P.(MD).Nos.17284 & 17285 of 2022 - - - Dated:- 24-2-2023 - THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Petitioner : Mr. Ravikannan For the Respondent : Mr.N.Dilip Kumar Standing Counsel ORDER The writ petition is filed challenging the notice dated 03.05.2021 issued under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thereafter, a notice dated 06.06.2022 came to be issued to the assessee represented by legal heir Shri.Lakshmi Praba wherein, reference was made to the judgment of the Hon'ble Supreme Court in the case of Ashish Agarwal while stating that the said notice dated 06.06.2022 shall be deemed to be a notice issued under Clause (b) of Section 148 A of the Act as amended by the Finance Act, 2021. It was further stated that on 04.05.2022 a notice was issued in the name of the assessee in terms of Section 148 A of the Act. The notice was however returned with an endorsement Assessee not Known . Thereafter on finding that the assesse/deceased had passed away the notice dated 06.06.2022 was issued in the name of his wife Shri Lakshmi Prabha. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the learned Senior Standing Counsel for the Respondent, inasmuch as the challenge to the notice dated 03.05.2021 would no longer survive, in view of the subsequent notice/orders of the Respondent under Section 148A dated 06.06.2022 and 28.07.2022 which is not challenged. Hence the writ petition challenging the notice dated 03.05.2021 is dismissed. This would not preclude the petitioner from challenging the order dated 28.07.2022 or any other order / proceeding made on the basis of the notice dated 03.05.2021 inter alia raising the plea of voidity, in view of the notice dated 03.05.2021 having been served on a dead person. 8. In view of the above, the writ petition is dismissed. Consequently, connected miscellaneous petitions are cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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