9911796707
TMI Blog2023 (1) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... llegal and here notice u/s 148AB is issued in the name of the deceased. Therefore, even when this aspect has been brought to the notice of the department, subsequent issuance of notice u/s 148 to the legal heir suffers from the initial defect. The defect being fundamental and as it is not curable u/s 292BB of the Income Tax Act (the Act). Resultantly, petition stands allowed quashing and settin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: (a) quash and set aside the impugned notices dated 20.03.2022 and 31.03.2022 at Annexure- A1 and A2 to this Petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation and operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction of sale of immovable property to the tune of Rs.1.27 crores was reflected in the INSIGHT portal in accordance with the Risk Management Strategy formulated by CBDT Therefore, the show cause notice under section 184A(b) of the Income Tax Act was issued to the assessee on 20.03.2022. Subsequent notice under section 148 of the Act dated 31.03.2022 has been issued upon the legal heir of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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