2021 (9) TMI 1233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... NAVIN CHAWLA, J. (Oral) The petition has been heard by way of video conferencing. 1. This petition has been filed by the petitioner challenging the notice dated 30.03.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') in the name of Sh. Maharaj Singh, deceased husband of the petitioner. 2. The petitioner asserts that Late Sh.Maharaj Singh ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d and is in fact non est. 6. On the other hand, the learned counsel for the respondent places reliance on sub-Section 3 of Section 159 of the Act to submit that for the purposes of the Act, a legal representative of the deceased assessee is deemed to be an assessee and therefore, the notice is valid and can be proceeded against the legal heirs of Late Sh.Maharaj Singh. 7. We find no merit in....