2024 (6) TMI 1428

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....TITIONER : BY SRI. SANDEEPANI NEGLUR, ADVOCATE FOR SRI. SANDEEP HUILGOL, ADVOCATE FOR THE RESPONDENTS : BY SRI. E.I. SANMATHI, SENIOR STANDING COUNSEL ORDER The present petition has been filed calling in question the correctness of the order passed under Section 147 read with Section 144 of the Income Tax Act, 1961 (for short 'the Act') at Annexure-'A1', computation sheet ....

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....ion 147 read with Section 144 of the Act and proceedings for penalty are required to be set aside. Reliance is placed on the order of this Court in the case of Smt. Vanitha Gopal Shetty Vs. Assistant Commissioner of Income Tax passed in W.P.No.19840/2019. 5. Learned counsel for the petitioner submits that the procedure to be followed under Section 159(2)(b) of the Act is as regards an assessee ....

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.... (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against ....

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....edings under Section 148 would be in terms of Section 149(1)(b) proviso. In terms of the proviso there is a bar for issuance of notice under Section 148 in a case for a relevant assessment year before 01.04.2021 and in the present case as the assessment year 2016-17 falls within the applicability of the proviso, and proceedings would have been initiated within 31.03.2023 within the outer limit of ....