TaxTMI 
TaxTMI 
2024 (2) TMI 1664
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....Mr. Tapendra Sankhla for respondents No. 4(a) and 4(b). ORDER 1. The present petition has been preferred with the following prayers:- "(a) by an appropriate writ, order and/or direction, the show cause Notice under Section 148 dated 30.03.2023 (Annexure-3) issued upon the deceased assessee and consequential proceedings in furtherance thereto including Letter/Order dated 19.04.2023 (Annexure-6), Notice dated 21.04.2023 (Annexure-7) and order dated 21.04.2023 (Annexure-8) passed under Section 148A(d) of the Income Tax Act, 1961 may kindly be quashed and set aside; and (b) any other appropriate writ, order or direction which this Hon'ble Court consider just and proper in the facts and circumstances of the case may be pa....
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.... (a) conduct any enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide an opportunity of being heard to the assessee, [* * *], by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under Section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the releva....
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....r that any books of account or documents, seized in a search under Section 132 or requisitioned under Section 132-A, in case of any other person on or after the 1st day of April, 2021, pertains or pertain to, or any information contained therein, [relate to, the assessee; or (d) the Assessing Officer has received any information under the scheme notified under Section 135-A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee. Explanation.-For the purposes of this section, specified authority means the specified authority referred to in Section 151. 159. Legal representatives.-(1) Where a person dies, his legal representative shall be liable to pay any sum which the....
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....Section 161, Section 162 and Section 167, shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative. (6) The liability of a representative under this section shall, subject to the provisions of subsection (4) and sub-section (5), be limited to the extent to which the estate is capable of meeting the liability." 7. This Court is of the firm opinion that the proceedings under the liability created against the legal representatives of the deceased assessee can be initiated against the petitioner but only after compliance of mandatory provisions under Section 148A (b) of the Act of 1961. It is writ large on the record and the reply th....