Assessment was made under section 143(3) read with section 153C of the Act. Assessee thereafter passed away on 6-9-2019.\u00a0 A notice for reassessment came to be issued under section 148 in name of assessee on 3-5-2021.\u00a0 In response to notice\u00a0 his son and legal heir requested revenue to provide reasons for proposed reassessment. Thereafter, on 4-5-2022 a notice was issued in name of assessee in terms of section 148A of the Act.\u00a0 Notice was however returned with an endorsement ‘assessee not known’.\u00a0 After this, on finding that assessee\/deceased had passed away, a notice dated 6-6-2022 came to be issued to assessee represented by his wife in capacity of legal heir stating that said notice shall be deemed to be a notice issued under clause (b) of section 148A as amended by Finance Act, 2021.\u00a0 Subsequently, revenue vide order dated 28-7-2022 rejected objections of assessee in response to notice issued under section 148A.\u00a0\u00a0 Wife of assessee in her capacity as legal heir of deceased assessee filed writ petition challenging notice dated 3-5-2021 issued under section 148 on ground that notice on a dead person was invalid\/illegal. Dismissing the petition the Court held that\u00a0 subsequent notice\/orders of revenue under section 148A dated 6-6-2022 and 28-7-2022 which had not been challenged. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment-Notice in the name of dead person-Subsequent notice u\/s 148A dated 6-6-2022 was not challenged-Writ petition challenging the earlier notice dated 3-5-20021 issued under section 148 was dismissed.[S. 148A, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38110","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9UG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38110"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38110\/revisions"}],"predecessor-version":[{"id":38111,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38110\/revisions\/38111"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}