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TMI Blog2024 (3) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... of legal heirs - HELD THAT:- It is not in dispute that the stage of show cause notice u/s. 148 is already over. Thereafter, much water has flowed as assessment proceedings have taken place and final assessment order has been passed. Admittedly, the petitioner did not inform regarding death of the original assessee alongwith death certificate to the department. When a statutory forum is created for redressal of grievance, normally writ petition cannot be entertained ignoring such statutory dispensation. In exceptional circumstances, there are deviation to the aforesaid rule, but in this case, the proceedings u/s. 148 had attained finality. Now, at this stage, petitioner has an efficacious statutory alternative remedy to challenge the same u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition is filed. 3. Learned counsel for the petitioner contended that respondents could not have issued notice u/s. 148A(b) of the Act since Late Smt. Shakuntala Thakur had died in the year 2017 itself. The said factum of death was very well known to the respondents, therefore, the notice u/s. 148 of the Act of 1961 has been issued in the name of legal heirs of Smt. Shakuntala Devi. It is further submitted that an essential condition to issue notice u/s. 148 of the Act of 1961 is that the notice must be issued to the person who is alive and the same cannot be issued to a dead person. Learned counsel for the petitioner has placed reliance on the order passed by this Court in the case of Shri Kirankant Shah Vs. Income Tax Officer Another in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the assessment has been completed, that being so, at this stage when the assessment is already over after notice u/s. 148 was issued and when proceedings under s. 147 have attained finality in view of the assessment order, it is not appropriate for this Court to go into various aspects of the matter and entertain the writ petition, merely because in some other case, the writ petition is pending consideration. 6. In view of the facts and circumstances of the present case as well as in the light of the judgment passed in the case of Neeraj Mandloi(supra), the present petition is liable to be dismissed. 7. Heard, learned counsel for the parties and perused the record. 8. It is not in dispute that the stage of show cause notice u/s. 148 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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