2024 (3) TMI 575

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....e Sushrut Arvind Dharmadhikari For the Petitioner : Shri Ashish Goyal, Learned Counsel For the Respondents : Ms Veena Mandlik, Learned Counsel ORDER Heard, finally with the consent of both the parties. The present petition under Article 226 of the Constitution of India challenges the notice dated 30.03.2021 issued in case No. ITBA/AST/S/148/2021-21/1031903099(1) u/s. 148 of the Income Tax Act....

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....petitioner contended that respondents could not have issued notice u/s. 148A(b) of the Act since Late Smt. Shakuntala Thakur had died in the year 2017 itself. The said factum of death was very well known to the respondents, therefore, the notice u/s. 148 of the Act of 1961 has been issued in the name of legal heirs of Smt. Shakuntala Devi. It is further submitted that an essential condition to iss....

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....d return in the name of Late Smt. Shakuntala Thakur even after her death. However, it was the sole responsibility of the petitioner to inform about death of the original assessee. The petitioner has filed reply to Sec 148 proceedings before the Assessment Officer. Thereafter, final assessment order has already been passed. Therefore, now at this stage, challenging the show cause notice is inapprop....

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....nality in view of the assessment order, it is not appropriate for this Court to go into various aspects of the matter and entertain the writ petition, merely because in some other case, the writ petition is pending consideration. " 6. In view of the facts and circumstances of the present case as well as in the light of the judgment passed in the case of Neeraj Mandloi(supra), the present petition....