2022 (6) TMI 695

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....Respondents Through: Ms. Zehra Khan, Junior Standing Counsel for R-1. Mr. Sanjay Kumar, Advocate for R-2. JUDGMENT JYOTI SINGH, J (ORAL) 1. By way of the present writ petition, Petitioner assails the impugned notices dated 26.05.2022, 25.11.2021 and 06.04.2021, in relation to assessment year 2013-14 under Section 148 of the Income Tax Act, 1961, (hereinafter referred to as the 'Act'), issued by....

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....rsuant to the order of the Supreme Court dated 04.05.2022. 3. The primordial grievance of the Petitioner is that the impugned notices are invalid in the eyes of law having been issued against a dead person. It is contended by learned counsel for the Petitioner that the statutory requirement of Section 148 of the Act is that the Assessing Officer shall serve on the assessee a notice, which in the ....

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....) 8276/2022, wherein relying on the aforesaid two judgments the order passed under Section 148A(d) of the Act and the consequential notice under Section 148 have been set aside. 5. Learned counsel appearing on behalf of Respondent No.1, per contra submits that the notices have been issued pursuant to the order passed by the Supreme Court in Union of India & Ors. v. Ashish Agarwal in Civil Appeal ....

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....ripathi Subbaraya Gupta vs. Principal Commissioner of lncome Tax-22, New Delhi and Anr., wherein the notice under Section 148 of the Act against a dead person was held to be null and void and all consequential proceedings/orders, including the assessment order and subsequent notices were set aside. Keeping in view the aforesaid mandate of law, the order passed under Section 148A(d) of the Act an....