2024 (12) TMI 779

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....tioner to the action as resorted by the respondents against Mr. Gene Gracious, the husband of the petitioner by issuance of notice under Section 148 of the Income Tax Act, 1961 (for short, the "IT Act") dated 29 July 2022, which was preceded by a notice issued under Section 148A (b) dated 26 May 2022 and an order passed thereon under Section 148A (d) dated 29 July 2022. 3. The case of the petitioner is that the impugned notice under Section 148 and the action prior thereto as initiated by respondent no. 1 are non-est and illegal in as much as Mr. Gene Gracious against whom these notices were issued, expired on 09 November 2016. A Death Certificate issued by Department of Health, Municipal Corporation of Greater Mumbai, E-Ward, is annexed t....

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....e on behalf of the petitioner. We may at the outset observe that the Supreme Court has held it to be the first principle of civilised jurisprudence that a person against whom any action is sought to be taken or whose right or interests are being affected should be given a reasonable opportunity to defend himself (see: UMC Technologies Private Limited vs. Food Corporation of India & Anr., Civil Appeal No. 3687 of 2020, decided on 16 November 2020). This basic jurisprudential principle becomes applicable when any action of such nature were being initiated against Mr. Gene Gracious. Once Mr. Gene Gracious is a dead person there was no question of his defending such action or being heard so as to accord any sanctity to such order, and the conse....