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Singaram Elangovan, who is the husband of the petitioner. The petitioner’s husband passed away on 08.02.2018. The 2nd respondent issued notice under Section 148 of the Income Tax Act on 31.03.2021. The said notice was signed digitally mentioning the date as 05.04.2021. Since none appeared on behalf of the petitioner, the 1st respondent passed the impugned assessment order on 03.03.2022. The petitioner came to know about these facts on 06.05.2022 with the help of an Auditor. Subsequent to the assessment order, the 1st respondent has also initiated penalty proceedings. He further submitted that the notice issued under Section 148 of the Income Tax Act against a dead person is non-est in law and illegal and hence, he prayed to quash the impugned notice dated 31.03.2021 and the impugned assessment order dated 03.03.2022 . 3.In support of his submission, he referred the judgment of this Court in the case of Alamelu Veerappan vs. The Income Tax Officer, Non Corporate Ward 2(2), Chennai made in W.P.No.30060 of 2017 dated 07.06.2018. 4.Per contra, Dr.B.Ramaswamy, learned Senior Standing Counsel appearing for the respondents submitted that it is the duty of the respondents to initiate the proceedings against the assessee, if required. For all these reasons, this Court is of the considered view that the impugned order is not sustainable and the same is liable to be set aside. Accordingly, the impugned revision notice dated 31.03.2021 and the impugned revision order dated 03.03.2022 are set aside. However, the liberty is granted to the respondent to initiate the proceedings against the legal representative of the deceased assessee in accordance with law. 13.With the above observations, this writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed. 18.10.2023 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No rst KRISHNAN RAMASAMY.J., rst To: 1.The Additional/Joint/Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer/National Faceless Assessment Centre, Delhi. 2.The Income Tax Officer, Non-Crop. Ward – 4(1), BSNL Building, 2nd Floor, No.16, Greams Road, Chennai – 600 006. W.P.No.12774 of 2022 and W.M.P.No.12232 of 2022 18.10.2023
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