2022 (9) TMI 1517

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....instructed by Manohar Samal For the Respondents : Suresh Kumar JUDGMENT DHIRAJ SINGH THAKUR J.- 1. The notice under section 148 of the Income- tax Act, 1961 ("the Act"), dated March 30, 2021 for the relevant assessment year 2014-15, came to be issued against the petitioner's father Shri Ramniklal Harilal Shah. Reply to the notice was submitted by the petitioner informing the Assess....

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.... Ramniklal H. Shah was not alive, unless the same was informed by the legal heir/authorised representative to the Department. In view of the above, the notice under section 148 is valid and the proceedings is being continued through the legal heir, Shailesh R. Shah." 3. The Assessing Officer finally proceeded to pass the order of assessment dated March 31, 2022 against the deceased assessee. Th....