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TMI Blog2023 (10) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... er and was also heard. The notice u/s 148, Ext. P4, which also was of the same date, i.e. 10.4.2023, is in the names of late Sri. Naringaparambil Bhaskaran and the first petitioner, who is the son/legal heir of late Sri. Naringaparambil Bhaskaran. Petitioners cannot take a stand before this Court that since the show cause notice, Ext. P2, u/s 148A(b) was not in their names, subsequent orders and notice under Sections 148A(b) and 148, respectively, cannot be passed and issued to them. Since the first petitioner had already participated in the proceedings by not only filing reply to the show cause notice but also having been heard, this submission does not lie in the mouth of the petitioners and therefore, the same is liable to be rejected. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petitioner informed the assessing officer about the death of his father, Sri. Naringaparambil Bhaskaran. It appears that the first petitioner had filed reply to the said show cause notice being the legal heir of late Sri. Naringaparambil Bhaskaran. However, the said reply has not been placed on record before this Court. The first petitioner was heard and thereafter the order under Section 148A(d) was passed on 10.4.2023, Ext. P3. Thereafter, the first respondent issued notice under Section 148 of the Act, Ext. P4, dated 10.4.2023. After seven months of the order under Section 148A(d) and notice under Section 148 of the Act, Exts. P3 and P4 respectively, the petitioners have approached this Court on the ground that no fresh notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. 4. I have considered the submissions of both sides. 5. From the order impugned dated 10.4.2023, Ext. P3, issued under Section 148A(d) of the Act, it appears that the first petitioner had filed reply to the show cause notice issued in the name of his late father and was also heard. The notice under Section 148, Ext. P4, which also was of the same date, i.e. 10.4.2023, is in the names of late Sri. Naringaparambil Bhaskaran and the first petitioner, who is the son/legal heir of late Sri. Naringaparambil Bhaskaran. The petitioners cannot take a stand before this Court that since the show cause notice, Ext. P2, under Section 148A(b) was not in their names, subsequent orders and notice under Sections 148A(b) and 148, respectively, cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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