JUDGMENT

Navin Chawla, J. - This petition has been filed by the petitioner challenging the Notice dated 22.03.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'); Assessment Order dated 14.11.2019 under Section(s) 144/147 of the Act; as also the Penalty Notice(s) dated 14.11.2019 under Section 274 read with Section 271(1)(c) and Section 274 read with Section 271F of the Act.

2. The above-mentioned Impugned Notices and the Assessment Order have been issued / passed by the respondents in the name of Late Shri Sripathi Subbaraya Gupta the Assessee and relate to the Assessment Year 2012-13.

3. It is the case of the petitioner, that Late Shri Gupta had, however, expired on 17.06.2014 and in support of this submission, the petitioner has placed on record the Death Certificate of Late Shri Gupta issued by the Department of Public Health, Corporation of Chennai.

4. It is the case of the petitioner that she was not aware of the above proceedings emanating from the Impugned Show Cause Notice dated 22.03.2019, until 21.11.2019, when the petitioner received the Impugned Assessment Order and the Penalty Notices. Thereafter on enquiry, representation and