2025 (1) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (aa) quash and set aside the Assessment Order and demand notice for the Assessment Year 2017-18 at ANNEXURE "D (Colly.)" to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the notice at ANNEXURE "A" to this petition and stay the further proceedings for the Assessment Year 2017-18; (bb) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Assessment Order and demand notice for the Assessment Year 2017-18 at ANNEXURE "D (Colly.)" to this petition; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition." 4. The brief facts of the case are as under : 4.1. The petitioner is a legal representative of the deceased-assessee i.e. late Harshadkumar Bhogilal Kayasth. By filing this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the notice dated 31.03.2021 for Assessment Year 2017-18 issued in name of late husband of the petitioner under Section 148 of the Inc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and notice was duly served on 31.03.2021 at 01.05.05 PM on email i.e. santosh [email protected]. A copy showing the mail being served is annexed herewith and marked as ANNEXURE-R1. It is further submitted that thereafter, the case was transferred to the National Faceless Assessment Centre, Delhi and further, proceedings were carried out by NFAC. 3. It is submitted that the NFAC (National Faceless Assessment Centre) has issued the following 142(1) notices and show cause notice issued to assessee, the details is as under: Sr.No Notice u/s Date Status E-mail ID 1. 142(1) of the IT Act 26.11.2021 Bounced santosh_shrivastav@redi ffmail.com 2. 142(1) of the IT Act 01.02.2022 Bounced santosh_shrivastav@redi ffmail.com 3. 142(1) of the IT Act 25.02.2022 Bounced santosh_shrivastav@redi ffmail.com 4. Show cause notice 12.03.2022 Bounced santosh_shrivastav@redi ffmail.com The documents showing the aforesaid emails being bounced back are annexed herewith and marked as ANNEXURE-R2. 4. It is further submitted that on verification on portal, it is seen that in response to the show cause....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner available in the computer system and therefore, there is no failure on the part of the respondents to issue the notice for reopening under Section 148 of the Act. 7. However, considering the above submissions, it is apparent and not in dispute that the impugned notice has been issued upon the late husband of the petitioner and therefore, the same would be without jurisdiction as it is now also evident from the additional documents placed on record including the Screenshot from the Income Tax Portal at page No.85 of the compilation wherein, the Email address had been updated as per the Adhar Card of the late husband of the petitioner. It is also evident from the record that the updated Email address as per the Screenshot is also reflected in the return of income in Form ITR-3 showing the same Email address as [email protected]. 8. Thus, the averments made by the respondent-Assessing Officer justifying the action of issuing the notice on the Email address available on the record cannot be accepted. This Court in case of Mitesh Goradhandas Somaiya (Supra) has held as under : "5. The only issue to be considered in the present petition is whether the Assessment....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....292B of the Act is that in the event of any mistake, defect or omission in the notice or other proceedings, if the same is in conformity with or according to the intent and purpose of the Act, the notice cannot be termed as invalid. To put it in other words, the notice should be in conformity with and in accordance with the intent and purpose of the Act. In our opinion, a case in which notice is issued to a dead person could be termed as nullity. It is something like a safeguard passing a decree against a dead person which cannot be executed through the legal representatives of the judgment-debtor. 5.4.1 The continuation of proceedings pursuant to notice under Section 148 of the Act was held to be without authority of law by the Court stating thus - "...the notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal representative not having waived the requirement of notice under section 148 of the Act and not having submitted to the jurisdiction of the Assessing Offi....