2024 (1) TMI 1135

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.... with the consent of parties. The present petition under Article 226 of the Constitution of India challenges the notice under Section 148A(b) of the Income Tax Act, 1961 (referred to as 'the Act of 1961' hereinafter) for the assessment year 2015-16 dated 08.04.2022 issued in case No. ITBA/AST/F/148_1/2022- 23/23/1042654010 (1) [Annexure P-4], as well as order u/s 148A(d) of the Act of 1961 dated 07.04.2022 [Annexure P-3] passed in case No. ITBA/AST/F/148_1/2022-23/23/1042633569 (1) for the assessment year 2015-16. 2. Brief facts of the case are that, the petitioner is an old widow and legal heir of Lt. Shri Kamal Kumar Saxena (Deceased Assessee) who has filed this writ petition praying for the issuance of a writ of Certiorari ....

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....ead person is unenforceable in law. Keeping this legal position in mind, coupled with the fact that the petitioner had already intimated about the death of her husband Lt. Shri Kamal Kumar Saxena, the Revenue is and would not be justified at all in contending that they having the knowledge about the death of the petitioner's husband, are entitled to plead that the impugned notice under Section 148 is not defective. 4 . It is further submitted that where petitioner-legal heir of assessee-deceased had supplied death certificate of assessee to concerned officer within a short period after his/her demise, impugned reopening notice issued subsequently under Section 148 of the Act of 1961 in the name of the deceased was illegal and thus li....

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....ulati Vs. ACIT(2023(455 ITR 29 (SC) , Ajay Gupta Vs. ITO 454 ITR 794 (SC) (2023), Seema Gupta Vs ITO 455 ITR 504 2023(SC) , Anshul Jain Vs. PCIT Specal Leave to Appeal(C) No. 14823/2022, Harinder Singh Bedi Vs. UOI(MP) W.P. NO. 22734/2022, and Amit Homes Pvt. Ltd. V/S DCIT W.P. NO.15244/2023(M.P.)] 8 . She further submits that the question of going into the veracity and genuineness of material/evidence forming the opinion of the Assessing Officer suggesting that income of petitioner has escaped assessment ought not be gone into while exercising writ jurisdiction under Article 226 or Supervisory jurisdiction under Article 227 of the Constitution of India. On all these grounds the present petition deserves to be dismissed at the admission ....

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....n by the High Court of Mumbai in Sumit Balkrishna Gupta Vs. Asstt. CIT[2019] 103 taxmann.com 188/262 Taxman 61/414 ITR 292/104 CCH 0379 MumHC] wherein it has been observed as under: "7. The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead person is not a merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. Thus, a notice which has been issued in the name of the dead person is also not protected either by provisions of Section 292B....