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TMI Blog2024 (10) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... e premises of other person, wherein certain material information has been recovered evidencing transactions between the deceased father of the petitioner and the person who was searched - HELD THAT:- We find that the petitioner had earlier filed petitions challenging the notice u/s 148 and the petitions were disposed of with direction to supply reasons, which were supplied and thereafter the respondents have proceeded to pass assessment order. The cases require deeper consideration in view of recent judicial pronouncement in the case of Union of India Ors. Vs. Rajeev Bansal [ 2024 (10) TMI 264 - SUPREME COURT (LB) ] whereas interim orders were passed earlier in other cases prior to aforesaid judgment of the Hon ble Supreme Court. The notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds and submissions. 2. The impugned assessment orders and demand notices have been issued after reassessment carried out under Section 148 of the Income Tax Act, 1961 (for short the Act of 1961 ) in relation to Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016- 17, 2017-18, 2018-19 and 2019-20. 3. Learned counsel for the petitioner argued that reopening of assessment in all the cases is barred by limitation as under the new regime of law, after 01.04.2021, reopening under Section 148 of the Act of 1961 would not be permitted in a case for the relevant assessment year beginning on or before 1st day of April, 2021, if a notice under Section 148, or Section 153A, or Section 153C of the Act of 1961, could not have been issued at that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned assessment orders, have been passed in the name of a dead person, therefore, all the proceedings are nullity. 4.1. It is also submitted that earlier when notices under Section 148 of the Act of 1961 were issued, writ petitions were filed challenging the respective notices pertaining to different assessment years, as stated above, wherein initially interim order was passed, but later on, all the writ petitions were disposed of with direction to provide reasons, but the respondents did not comply with the order of the Court in true letter and spirit and acting mechanically, proceeded to pass impugned assessment orders. 5. In support of his submissions, learned counsel for the petitioner placed reliance on the judgment rendered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 148 of the Act of 1961 were issued, the grounds which are now being raised insofar as the allegation that it was barred by limitation or on the ground that notice was issued in the name of a dead person, was not pressed into service and the petitioner was satisfied with direction for supply of reasons for reopening. After the order of this Court, reasons were duly supplied. The petitioner s response was obtained and then the competent authority proceeded to pass orders of assessment. He would further submit that in all these cases, the basis for reopening is a search carried out on 23.11.2021 and in light of the recent judicial pronouncement of the Hon ble Supreme Court in the case of Union of India Ors. Vs. Rajeev Bansal (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against a dead person, but the contents of the notices issued from time to time show that the name of the petitioner was reflected in the notice along with the name of his deceased father. 8.2 Physical assessment carried out by the respondents is subjected to challenge in the second round of petition, whereas the petitioner was satisfied with the direction issued by this Court in earlier round of litigation that he may be supplied with reasons. 9. However, we notice that even if the petitioner would have filed a statutory appeal against the order of assessment, he may claim protection against recovery, subject to depositing 20% of the demand in view of various circulars issued by the CBDT. 10. In that view of the matter, it is ordered that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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