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 representatives of deceased assesses.

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 respondent under Section 148 of the Income Tax Act, 1961 dated 30.03.2022 and all proceedings in furtherance 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/2021/2023-244/1053128441(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) 2015-16 and to quash the same.”

2. In this writ petition, the petitioner has challenged the impugned notice dated 30.3.2022 issued under Section 148 of the Income Tax Act, 1961, the impugned assessment order dated 14.3.2023 passed for the Assessment Year 2015-2016 and notice of demand dated 24.05.2023 bearing reference DIN & Notice No.ITBA/ RCV/ S/2021/2023-244/1053128441(1) issued by the 1st respondent under Section 221(1) of the Income Tax Act, 1961 for PAN : AMLPN7769E, for Assessment Year (AY) 2015-2016.

3. Earlier an assessment order dated 14.03.2023 was passed by the second respondent for the Assessment Year 2015-2016 under Section 147, 143(3), 144, 144B of the Income Tax Act, 1961 in the name of the deceased assessee, namely Late Mrs.Nirmala Subramanian, the wife of the petitioner herein. Assessee however died on 14.04.2023.

4. The petitioner has already filed a statutory appeal before the Commissioner of Income Tax (Appeals) against the Assessment Order dated 14.03.2023 on 14.06.2023 in his capacity as the legal heir of the deceased Late Mrs.Nirmala Subramanian. The appeal has been filed with the PAN No.AMLPN7769E of the deceased assesee in Form- 35 in the individual capacity.

5. The appeal has been acknowledged by the Income Tax Department on 14.06.2023. The said appeal was filed without following the procedure prescribed for filing of such appeals by the legal heir of the deceased assessee. Thus, the appeal has not been numbered so far.

6. The petitioner has now filed this Writ Petition for the above relief by challenging the notice dated 30.03.2022 issued under Section 148 of the Income Tax Act, 1961 in the name of the deseased assessee late Mrs.Nirmala Subramanian, the wife of the petitioner, the Assessment Order dated 14.03.2023 in the her name and notice dated 24.05.2023 issued in her name under Section 221 of the Income Tax Act, 1961 which was received by the petitioner.

7. It is the case of the petitioner that the petitioner’s wife late Mrs.Nirmala Subramanian was a homemaker and that an immovable property worth Rs.1,20,00,000/-was purchased by the petitioner in her name from one Mr.K.Jayakumar on 27.10.2014 from and out of the income of the petitioner which was registered a