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C. SARAVANAN
P. S. Subramanian – Appellant
Versus
Income Tax Officer, Non-corporate Ward 19(6), Chennai – Respondent
JUDGMENT
(Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the Respondents contained in its notice bearing DIN & Notice No.ITBA/AST/S/148_1/2021- 22/1042102204(1), issued by the 1st Respondent under Section 148 of the Income Tax Act, 1961, dated 30.03.2022 and all proceedings in furtherance thereof including but not limited to the assessment order bearing DIN: ITBA/AST/S/147/2022-23/1050715820(1) passed by the 2nd Respondent under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961, dated 14.03.2023 and the notice of demand bearing DIN & Notice No.ITBA/RCV/S/221/2023-24/1053128441(1) issued by the 1st Respondent under Section 221(1) of the Income Tax Act, 1961, dated 24.05.2023, for PAN:AMLPN7769E, for Assessment Year (AY) 2015-2016 and to quash the same as arbitrary, unjust and illegal.)
1. The petitioner has filed the writ petition for the following relief:-
“Writ petition filed to issue a writ of Certiorari to call for the records of the respondents contained in its notice bearing DIN & Notice No.ITBA/AST/S/148- 1/2021-22/1042102204(1), issued by the 1st resp
The central legal point established in the judgment is the liability of legal representatives under Section 159 of the Income Tax Act, 1961 and the procedure for filing appeals as legal representativ....
Notice u/s.148A(b) to deceased assessee invalidates reassessment; no jurisdiction without fresh notice to legal heir.
Notices issued under section 148 of the Income Tax Act to deceased persons are invalid, necessitating issuance to legal representatives for valid assessment proceedings.
Notice u/s 148 issued to deceased assessee is invalid and void ab initio; assessment thereon quashed. No statutory duty on legal heirs to intimate death; mere return filing does not validate jurisdic....
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