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TMI Blog2023 (3) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner : 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 Section 148 of the Income Tax Act, 1961 ( hereinafter referred to as the "Act") for the assessment year 2016-17. The present writ petition has been filed by the wife of Shri. D.N.Vikraman in her capacity as the legal heir of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 143(3) read with Section 153 C of the Act vide order dated 29.12.2017, resulting in a demand of Rs. 29,11,880/-. The assessee thereafter passed away on 06.09.2019. A notice for reassessment came to be issued under Section 148 of the Act in the name of late D.N.Vikraman on 03.05.2021. In response, his son and legal heir Shri.Ajay.N.V. had vide letter dated 07.05.2021 requested the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akshmi Prabha. In response to the above, the following objections were inter alia raised by the legal heir /wife of the assessee: a) That the notice dated 03.05.2021 was issued in the name of a deceased person though the particulars of his death was updated in the Income Tax portal. b) The notice though deemed to be one under Section 148 A of the Act is invalid inasmuch as it is issued beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wal. 6. The learned Senior Standing Counsel for the Respondent would submit that the challenge to the notice dated 03.05.2021 does not survive any longer in view of the subsequent order rejecting the objections filed by the petitioner vide order dated 28.07.2022. 7. This Court finds merit in the submission of the learned Senior Standing Counsel for the Respondent, inasmuch as the challenge to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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