9911796707
TMI Blog2024 (1) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... challenges the notice under Section 148A(b) of the Income Tax Act, 1961 (referred to as 'the Act of 1961' hereinafter) for the assessment year 2015-16 dated 08.04.2022 issued in case No. ITBA/AST/F/148_1/2022- 23/23/1042654010 (1) [Annexure P-4], as well as order u/s 148A(d) of the Act of 1961 dated 07.04.2022 [Annexure P-3] passed in case No. ITBA/AST/F/148_1/2022-23/23/1042633569 (1) for the assessment year 2015-16. 2. Brief facts of the case are that, the petitioner is an old widow and legal heir of Lt. Shri Kamal Kumar Saxena (Deceased Assessee) who has filed this writ petition praying for the issuance of a writ of Certiorari and Mandamus to quash the impugned Re-Assessment Proceedings for A.Y. 2015-16 initiated by way of issua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner had already intimated about the death of her husband Lt. Shri Kamal Kumar Saxena, the Revenue is and would not be justified at all in contending that they having the knowledge about the death of the petitioner's husband, are entitled to plead that the impugned notice under Section 148 is not defective. 4 . It is further submitted that where petitioner-legal heir of assessee-deceased had supplied death certificate of assessee to concerned officer within a short period after his/her demise, impugned reopening notice issued subsequently under Section 148 of the Act of 1961 in the name of the deceased was illegal and thus liable to be set aside as held in the case of Smt. Madhuben Kantilal Patel Vs. Union of India reported in [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) , Anshul Jain Vs. PCIT Specal Leave to Appeal(C) No. 14823/2022, Harinder Singh Bedi Vs. UOI(MP) W.P. NO. 22734/2022, and Amit Homes Pvt. Ltd. V/S DCIT W.P. NO.15244/2023(M.P.)] 8 . She further submits that the question of going into the veracity and genuineness of material/evidence forming the opinion of the Assessing Officer suggesting that income of petitioner has escaped assessment ought not be gone into while exercising writ jurisdiction under Article 226 or Supervisory jurisdiction under Article 227 of the Constitution of India. On all these grounds the present petition deserves to be dismissed at the admission stage itself. However, petitioner would be at liberty to avail the statutory remedy under the Income Tax Act in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been observed as under: "7. The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. Thus, a notice which has been issued in the name of the dead person is also not protected either by provisions of Section 292B or 292BB of the Act. This is so as the requirement of issuing a notice in the name of correct person is the foundational requirement to acquire jurisdiction to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
