2023 (10) TMI 1476

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....<br>WP (C) No. 34850 of 2023 - -<br>Income Tax<br>The Honourable Mr. Justice Dinesh Kumar Singh For the Petitioner : Advs. Latha Anand S. Vishnu (Arikkattil). For the Respondent : Sri. Christopher Abraham-SC. JUDGMENT The present writ petition has been filed by the legal heirs of late Sri. Naringaparambil Bhaskaran, challenging the proceedings for reassessment initiated pursuant to Ext....

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....ction 148A(d) was passed on 10.4.2023, Ext. P3. Thereafter, the first respondent issued notice under Section 148 of the Act, Ext. P4, dated 10.4.2023. After seven months of the order under Section 148A(d) and notice under Section 148 of the Act, Exts. P3 and P4 respectively, the petitioners have approached this Court on the ground that no fresh notice was issued to them being the legal heirs of la....

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.... The petitioners have approached this Court as a legal strategy to knock out the proceedings on the ground of limitation. They were aware of the order under Section 148A(d) as well as notice under Section 148 and waited for a period of seven months to approach this Court for setting aside the said order and notice. Sri. Christopher Abraham, learned Standing Counsel for the Department, submits that....

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....etitioners cannot take a stand before this Court that since the show cause notice, Ext. P2, under Section 148A(b) was not in their names, subsequent orders and notice under Sections 148A(b) and 148, respectively, cannot be passed and issued to them. Since the first petitioner had already participated in the proceedings by not only filing reply to the show cause notice but also having been heard, t....