2023 (11) TMI 344

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....) of the Act and notice dated 18th April 2023 under Section 148 of the Act on various grounds. The primary ground is that the notice under Section 148A(b) of the Act has been issued to a deceased person and even the order under Section 148A(d) of the Act is not a valid order because the sanction under Section 151 of the Act has been granted without application of mind. In paragraphs 5, 6 and 7 of the petition, petitioner has averred that petitioner had submitted a request via Income Tax Portal to be registered as legal heir of the assessee, the assessee having expired on 23rd July 2020. It is stated in the petition that the application to be registered as legal heir was made on 10th February 2021. The application was accepted on 11th Februa....

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....or this view in a judgment of this Court in the matter of Dhirendra Bhupendra Sanghvi V/s. Assistant Commissioner of Income Tax Circle - 27(3) & Ors (2023) 151 taxmann.com 541 (Bombay). 4. Since the notice under Section 148A(b) of the Act which is the basic foundation for issuing a notice under Section 148A(d) of the Act itself is invalid, on this ground alone, the order dated 18th April 2023 passed under Section 148A(d) of the Act has to be quashed and set aside. 5. As regards the order issued under Section 148A(d) of the Act read with notice under Section 148 of the Act, Mr. Palekar also states that the approval form under Section 151 of the Act which has been made available alongwith the affidavit in reply also would indicate that ....