2021 (10) TMI 576

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....v. Respondents: Mr.Zoheb Hossain, Sr. Standing Counsel for Revenue with Mr.Vipul Agarwal, Jr. Standing Counsel. NAVIN CHAWLA, J. (Oral) The petition has been heard by way of video conferencing. 1. This petition has been filed challenging the Notice dated 24th June, 2021 issued by the respondent under Section 148 of the Income Tax Act, 1961, in the name of the deceased, assessee late Sh. Ram Av....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent has not disputed the factum of death of the assessee prior to the issuance of the Impugned Notice. He, however, submits that in the present case, even if this Notice is set aside by this Court, the respondents still be entitled to issue a fresh notice to the LRs of the deceased assessee in accordance with law. 5. In view of the above and taking into account the judgment of this Cou....