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TMI Blog2022 (6) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... view the aforesaid mandate of law, the order passed under Section 148A(d) of the Act and the consequential notice issued under Section 148 are set aside. - Decided in favour of assessee. - W.P.(C) 9498/2022 & C.M. No. 28355/2022 - - - Dated:- 13-6-2022 - HON'BLE MS. JUSTICE JYOTI SINGH AND HON'BLE MR. JUSTICE ANOOP KUMAR MENDIRATTA Petitioner Through: Mr. Akshit Mago, Advocate. Respondents Through: Ms. Zehra Khan, Junior Standing Counsel for R-1. Mr. Sanjay Kumar, Advocate for R-2. JUDGMENT JYOTI SINGH, J (ORAL) 1. By way of the present writ petition, Petitioner assails the impugned notices dated 26.05.2022, 25.11.2021 and 06.04.2021, in relation to assessment year 2013-14 under Section 148 of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ann.com 46 (Delhi) and Mrs. Sripathi Subbaraya Manohara L/H late Sh. Sripathi Subbaraya Gupta v. Principal Commissioner of Income Tax-22, New Delhi and Anr. in WP(C) 2678/2020, have held that a notice under Section 148 of the Act against a dead person is null and void and hence, all consequential proceedings/orders including the Assessment Order and subsequent notices are not legally sustainable. Learned counsel also relies on a recent order dated 27.05.2022 passed by a Division Bench of this Court in Sangeeta Vig L/H Late Sh. Sunil Vig v. ITO, Ward 28(5), Delhi in WP(C) 8276/2022, wherein relying on the aforesaid two judgments the order passed under Section 148A(d) of the Act and the consequential notice under Section 148 have been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act dated 30th March, 2022 are set aside. If the law permits the Respondent/Revenue to take further steps in the matter, it shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, she shall be at liberty to take her remedies in accordance with law. 7. Accordingly, the impugned notices are hereby quashed and set aside. Needless to state that it is open to the Respondents to take such steps as may be permitted in law and if and when such steps are taken, with which the Petitioner is aggrieved, it would be open to the Petitioner to resort to the remedies in accordance with law. 8. Writ petition is allowed and disposed of in the aforesaid terms. 9. Pending a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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