2025 (2) TMI 868

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..... Usre For the Respondent : Shri Siddharth Sharma ORDER Per: Justice Sushrut Arvind Dharmadhikari With the consent of parties, the matter is heard finally. 2. This petition under Article 226 of the Constitution of India has been filed by the petitioner assailing the legality, validity and propriety of impugned orders dated 24.4.2023, annexure P/1, 20.3.2024, annexure P/2, 21.3.2024, annexure P .....

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..... med the Department regarding the death of his father. In spite of the aforesaid, no action was taken to implead him as LRs, as envisaged under section 159(2)(a) of the Act. Learned counsel for the petitioner contended that the effect of section 159 was not considered in the order. It is further contended that similar issue arising out of the issuance of notice under section 142(1) is no more res i .....

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..... 148 of the Act in the name of deceased cannot be sustained. The issue of 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 correct person meaning thereby the same should not have been issued in the name of dead person. Admittedly, the provisions of .....

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