AI Drafter 
TaxTMI 
TaxTMI 
2024 (11) TMI 501
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....certiorari calling for the records of the respondents contained in its impugned order issued under Section 263 of the Income Tax Act, 1961 dated 29.03.2022, bearing ITBA/REV/F/REV5/2021-22-1042001306(1) for PAN:AEIPR 67961 for the assessment year 2012-13 and to quash the same as arbitrary, unjust and illegal. W.P. No. 12914 of 2023 has been filed to issue a Writ of Certiorari calling for the records of the respondents contained in its assessment bearing DIN:ITBA/AST/M/147/2022-23/1051668682(1) passed under Section 147 r/w Section 263 r/w Section 144 of the Income Tax Act, 1961 dated 30.03.2023 for PAN:AEIPR6796L, for assessment year 2012-13 and to quash the same as arbitrary, unjust and illegal. W.P. No. 24554 of 2024 has been filed t....
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....ted against her husband. Since the very invocation of Section 263 of the Act was without jurisdiction, she filed the above W.P. No. 8702 of 2022 before this Court seeking to quash the order dated 29.03.2022 passed by the PCIT and in which, an interim order was passed holding that the proceedings may go on by providing an opportunity of hearing to the petitioner and that any decision taken would be subject to the result of the above writ petition. While so, on 30.03.2023, an assessment order was passed under Section 147 r/w. Section 263 r/w. Section 144 of the Act adding a sum of Rs. 338,42,95,000/- to the income of her husband. 3. It is the further case of the petitioner that since the very invocation of proceedings under Section 263 ....
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....ction 148 of the Act against the husband of the petitioner, who is a dead person, for the assessment year 2012-13 and the same came to be closed by virtue of the order dated 26.12.2019. When the same was subjected to revision, a revision notice was issued on 29.03.2022 under Section 263 of the Act setting aside the order made under Section 152 (2) of the Act on 26.12.2019 and consequently directing the respondents to complete the reassessment initiated against the petitioner's husband. Learned counsel for the petitioner submitted that since the very invocation of Section 263 of the Act was without jurisdiction, she filed the above writ petition before this Court in W.P. No. 8702 of 2022 seeking to quash the order dated 29.03.2022 passed by ....
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....itted that on receipt of the letter dated 11.07.2024 issued by the respondents calling for certain details related to her husband, the petitioner issued a reply on 23.07.2024 stating the details of her husband's bank account and the amount held in the bank as on the date of his demise. While so, the respondents issued the above impugned order dated 31.07.2024 refusing to lift the attachment of the petitioner's bank accounts. Aggrieved by the same, the petitioner has filed the above W.P. No.24554 of 2024. 7. The learned counsel for the petitioner further submitted that when the petitioner's husband was declared as an insolvent by order dated 09.08.2017 in I.P. No.94 of 2011 and in the said I.P., the petitioner was also one of the legal he....
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.... the petitioner prays for allowing these petitions by quashing the above impugned notices. 10. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents and perused the documents available on records. 11. It could be seen from the records that after death of the petitioner's husband, a notice under Section 148 of the Income Tax Act, 1961 dated 06.02.2018 came to be issued by the Income Tax Department in the name of her husband for the assessment year 2012-13. Upon receipt of the information that the above notice has been issued to a dead person, the Department dropped the proceedings. Again on 12.03.2022, a notice was issued by the Principal Commissioner of Income Tax under Section 263 of the Ac....
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....is Court, by order dated 28.06.2024 disposed of the same by directing the respondents to consider and dispose of the petitioner's representation. Thereafter, the petitioner issued a reply on 23.07.2024 stating the details of her husband's bank account and the amount held in the bank as on the date of his demise, to the letter dated 11.07.2024 issued by the respondents calling for certain details, relating to her husband. Subsequently, the respondents issued the above impugned order dated 31.07.2024 refusing to lift the attachment of the petitioner's bank accounts. Challenging the same, the petitioner has filed the above writ petition in W.P. No.24554 of 2024. 12. When the original assessee passed away on 11.07.2013 and after his demise, ....