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2022 (2) TMI 709 - HC - Income TaxInitiating proceedings u/s 148 to a dead person - HELD THAT - Taking into consideration the submission of learned counsel for the petitioner that this Court has already taken a view that such notices against those persons could not be made basis to proceedings under Section 148 of the Act as held in the cases of Dr. Bhaskar Sharma Vs. The Commissioner of Income Tax-I and Anr.. 2017 (12) TMI 1830 - RAJASTHAN HIGH COURT and Smt. Kesar Devi Vs. Commissioner of Income Tax 2009 (2) TMI 351 - RAJASTHAN HIGH COURT and similar view taken by various High Courts, we are inclined to stay further proceedings pursuant to impugned notice dated 30.03.2021 (Annexure-3) till the next date of hearing. Notice be also issued on prayer for stay by registered post as well as ordinary mode both on payment of P.F. within one week, returnable within three weeks.It is made clear that if P.F. is not paid as directed above, the interim order shall lose its efficacy.
Issues:
Challenge to impugned notices issued under Section 148 of the Income Tax Act, 1961 to a deceased person. Analysis: The High Court issued notice to the respondent by registered post and ordinary mode for payment of P.F. and notices within a week, returnable in three weeks. The case was listed for a specific date. Additionally, notice was directed to be issued on the prayer for stay by registered post and ordinary mode for payment of P.F. within one week, returnable within three weeks. Upon prima facie consideration, the Court noted that the challenge to the impugned notices was based on the fact that proceedings under Section 148 of the Income Tax Act, 1961 were initiated against a deceased person. The Court referred to previous judgments, including Dr. Bhaskar Sharma Vs. The Commissioner of Income Tax-I and Anr. and Smt. Kesar Devi Vs. Commissioner of Income Tax, where it was held that such notices against deceased individuals could not form the basis for proceedings under Section 148 of the Act. Consistent with these precedents and similar views taken by various High Courts, the Court decided to stay further proceedings pursuant to the impugned notice dated 30.03.2021 until the next date of hearing. The Court emphasized that the interim order staying the proceedings would lose its efficacy if the payment of P.F. was not made as directed within the specified timeline. This condition was set to ensure compliance with the Court's directions and to maintain the validity of the stay order. In conclusion, the High Court's judgment addressed the challenge to impugned notices issued under Section 148 of the Income Tax Act, 1961 to a deceased person. The Court relied on previous decisions and legal principles to grant a stay on further proceedings until the next date of hearing, subject to the condition of payment of P.F. as directed within the specified timeline.
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