9911796707
TMI Blog2025 (2) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... A PRADESH HIGH COURT] wherein it is held that issuance of notice u/s 148 of the Act in the name of deceased cannot be sustained. The issue of notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of correct person meaning thereby the same should not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution of India has been filed by the petitioner assailing the legality, validity and propriety of impugned orders dated 24.4.2023, annexure P/1, 20.3.2024, annexure P/2, 21.3.2024, annexure P/3, 23.3.2024, annexure P/4 passed by respondent no.3 and 6.7.2022, annexure P/10 passed by respondent no.2 whereby the respondents have passed the assessment orders against dead person in pursuance to notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the effect of section 159 was not considered in the order. It is further contended that similar issue arising out of the issuance of notice under section 142(1) is no more res integra and the same has been dealt with by a Division Bench of this Court at Indore in the case of Meet Lalwani, L/h of late Mrs. Amita Lalwani Vs. Income Tax Officer, (2024) 337 CTR (MP) 602, wherein it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n an assessment is that such notice should be issued in the name of correct person meaning thereby the same should not have been issued in the name of dead person. Admittedly, the provisions of Section 159 A of the Act of 1961 has not been taken into consideration in the case of Meet Lalwani (supra). 7. In view of the fact that the issue involved in the present petition being covered by the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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