2023 (2) TMI 470

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.... For the Petitioner : Mr. Yahya Ghoghari a/w Mr. Mustafa Shabbir Shamim i/b Shamaim & Co. For the Respondents : Mr. Suresh Kumar ORDER Per DHIRAJ SINGH THAKUR, J. The Petitioner challenges notices issued under Section 148 of the Income Tax Act, 1961 ("the Act") dated 30 June 2021 and 20 June 2022 and the Order under Section 148A(d) dated 30 June 2022 on the ground that the the re-assessment ....

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....otice issued under Section 148 of the Act to be a notice under Section 148A(b) provided information to the deceased Prakash Tatoba Toraskar and sought reply thereto, so that necessary Order in terms of Section 148A(d) could be passed. Since Prakash Tatoba Toraskar had already expired, his legal heir Kiran Toraskar submitted a response informing the assessing officer about the factum of death of th....