2019 (10) TMI 261

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....unsel ORDER Heard Mr.R.Asokan, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondent. 2.The case of the petitioner, in short, is as follows: The petitioner's father by name V.Maruthachalam was not an assessee to his knowledge and did not file income tax return either for the financial year 2011-12 /Assessment year 2012-13 or for ....

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..... A HUF cannot be legal heir of a person. The present notice is barred by limitation, since the notice is issued after lapse of four years from the end of the said assessment year. 3. Counter affidavit is filed by the respondent, wherein it is stated as follows: The writ petition is not maintainable challenging the notice issued under Section 148 of the Income Tax Act. The Hon'ble Suprem....

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.... aspects of the matter involving the reopening proceedings, over which, this Court, at this stage, is not inclined to express any view, since this Court is fully convinced that the present writ petition as such filed against the notice under Section 148 of the Income Tax Act, cannot be maintained without following the procedures as clarified by the Apex Court in GKN Drive Shafts's case. 5. ....

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....tice in this case would show that it was not simply issued in the name of the dead person alone and on the other hand, it proceeds to indicate that the same was issued in the name of V.Maruthachalam, represented by legal heirs and by showing three persons, including the petitioner, as the legal heirs. Therefore, the notice issued under Section 148 in this case cannot be construed as if it was issu....