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TMI Blog2024 (6) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... LUR, ADVOCATE FOR SRI. SANDEEP HUILGOL, ADVOCATE FOR THE RESPONDENTS : BY SRI. E.I. SANMATHI, SENIOR STANDING COUNSEL ORDER The present petition has been filed calling in question the correctness of the order passed under Section 147 read with Section 144 of the Income Tax Act, 1961 (for short 'the Act') at Annexure-'A1', computation sheet at Annexure-'A2', notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd proceedings for penalty are required to be set aside. Reliance is placed on the order of this Court in the case of Smt. Vanitha Gopal Shetty Vs. Assistant Commissioner of Income Tax passed in W.P.No.19840/2019. 5. Learned counsel for the petitioner submits that the procedure to be followed under Section 159(2)(b) of the Act is as regards an assessee who has died before the initiation of procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proviso there is a bar for issuance of notice under Section 148 in a case for a relevant assessment year before 01.04.2021 and in the present case as the assessment year 2016-17 falls within the applicability of the proviso, and proceedings would have been initiated within 31.03.2023 within the outer limit of 6 years from the end of assessment year 2016-17 as against the legal representative. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apila v. Assistant Commissioner of Income Tax, requires endorsement in the present case also. 13. Accordingly, by setting aside the notice issued under Section 148 of the Act and the orders pursuant there to including the order at Annexure-'A1' and computation sheet at Annexure-'A2', demand notice at Annexure-'A3' and penalty notices at Annexures-'G', 'H' a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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