TaxTMI 
TaxTMI 
2026 (9) TMI 59
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....ts. 3. This Writ Petition is filed by the Petitioner in her capacity as a legal heir of her deceased husband (late Mr. Deepak Upadhya). The Petition primarily challenges the Assessment Order dated 27th December 2023 passed by Respondent No. 1 for the Assessment Year 2016-17 and the order dated 30th March 2026 passed by Respondent No. 2 rejecting the application filed by the Petitioner under Section 264 of the Income Tax Act, 1961 (for short "the Act") in the case of the deceased husband of the Petitioner. The Petitioner has also challenged the consequential penalty proceedings under Section 271(1)(b), 271(1)(c) and 271F of the Act that were initiated by Respondent No. 1 pursuant to the passing of the impugned Assessment Order. 4. The ....
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....wered by the Petitioner. Accordingly, an order dated 18th March 2023 was passed by Respondent No. 1 under Section 148A(d) of the Act, and a notice under Section 148 dated 18th March 2023 came to be issued. f) Initiation of reassessment proceedings led to the passing of an Assessment Order dated 27th December 2023. The said Assessment Order was passed ex-parte making an addition of Rs.1,23,63,439/-. g) It is the case of the Petitioner that she became aware of the Assessment Order only when the email address of Mr. Deepak Upadhya was accessed by her for some other purpose in the month of February 2024. At that time, the Petitioner realized that an Assessment Order has been passed by Respondent No. 1. Accordingly, an applicat....
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.... Account Number (PAN), Aadhar card, current address proof and other banking details such as account number, IFSC code, passbook, etc. Respondent No. 1 stated that these details would enable the Petitioner to register herself as a legal heir. k) The Petitioner promptly replied to this email on the same date on 29th March 2026 by providing the details called for. In all the email correspondence, the office of Respondent No. 2 was also marked as "cc". l) However, without taking into consideration the correspondence between the Petitioner and Respondent No. 1, the impugned order dated 30th March 2026 was passed by Respondent No. 2 rejecting the application filed by the Petitioner under Section 264 of the Act on the ground that....
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.... Assessing Officer, is directed to examine the documents and details submitted by the Petitioner wife and bring her on record of the Respondent Revenue as the legal heir of Mr. Deepak Upadhya, the deceased husband. Respondent No. 1 may seek further information or ask for additional documents from the Petitioner. 8. Subsequent to bringing on record the Petitioner wife as the legal heir of Mr. Deepak Upadhya, Respondent No. 2 shall consider de novo the application filed under Section 264 of the Act on its merits and in accordance with law. 9. The entire exercise of bringing the Petitioner wife on record as the legal heir of the deceased husband by Respondent No. 1 and passing a fresh order under Section 264 of the Act by Respondent No. ....