2021 (5) TMI 672

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....ondent : Mr.Prabu Mukunth Arunkumar Junior Standing Counsel ORDER Heard Mr.K.Ravi, learned counsel for the petitioner and Mr.Prabu Mukunth Arunkumar, learned Junior Standing Counsel for the respondent. 2.The challenge is to an order of assessment dated 21.12.2019 passed under Section 144 read with Section 147 of Income Tax Act, 1961 (in short 'Act') for assessment year (AY) 2012-1....

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....d explain certain transactions in FY 2011-12 relevant to AY 2012-13. (iii) There was radio silence thereafter, and on 25.03.2019, a second notice under Section 148 of the Act was issued for the same assessment year, again addressed to K.Mangalam. (iv) On 20.06.2019 the Assessing authority addresses a reminder to K.Mangalam calling for a return in response to the notice under Sect....

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....Mangalam, who has passed away on 16.04.2017 itself, such fact having been brought to the notice of the Assessing authorities. (ix) In any event and without prejudice to the contention that the notice has been issued to a dead person, the Assessing Officer was alerted to the fact that K.Mangalam had left behind six legal representatives and hence notices, as legal representatives, should b....

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....y the revenue in this matter is contrary to the requirement that, proceedings for assessment, in order to be valid, should be preceded by notices that are issued to the assessee in question. No doubt, notice issued under Section 148 on 31.03.2017 is valid. However, for reasons best known to the Assessing Officer, this notice has not culminated in an order of assessment and has been allowed to laps....