2024 (8) TMI 760

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....ties. 2. The Petitioner has put-forth prayer clause-C and D as under: "C] By issuing appropriate writ or direction like in nature the impugned notice dated 31.01.2024 U/s 148-A (b) of Income Tax Act and order dated 16.03.2024 passed U/s 148A (d) and consequential notice dated 16.03.2024 U/sec. 148 of Income Tax Act, by the respondent no.2 for the assessment year 2020-21 may kindly quash and set aside. D] Pending the hearing and final disposal of this writ petition, the effect, execution, implementation and further proceeding in pursuance to the impugned order dated 16.03.2024 passed U/s 148A (d) and consequential notice dated 16.03.2024 U/sec. 148 of the Income Tax Act, for assessment year 2020-21 by the respondent no. ....

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....no specific provisions under the Act which would enable the Authority which has issued such notice, to withdraw the notice. The learned advocate for the Petitioner submits that the Central Board for Direct Taxes (CBDT) can issue certain instructions under Section 119 of the Income Tax Act by way of instructions for ensuring the effective administration of the Department. 7. The learned advocate for the Petitioner refers to a judgment delivered by the Delhi High Court in Savita Kapila, LR V/s. Assistant Commissioner of Income Tax; (2020) 108 CHH 0049 Del. HC, wherein it has been concluded that as there is an absence of a statutory provision casting a duty upon a legal representative to intimate the factum of death of an asessee to the Inc....