1. Under the peculiar set of facts the petitioner has approached
this Court. The petitioner is the legal heir of one Laxmi Kant Mahawar
who was an assessee within the meaning of Income Tax Act, 1961
(hereinafter referred to as “the said Act”). In respect of the assessment
year 2019-20 a proceeding under section 148A(b) of the said Act was
initiated against the deceased. The petitioner had responded to the same
and had brought the factum of death of the deceased on 12 th January
2020 to the notice of the jurisdictional assessing officer on 12 th April
2023. Notwithstanding the above, a notice under section 148 of the said
Act in respect of the self-same assessment year was issued in the name
of the petitioner. It now transpires that such notice was in respect of the
estate of the deceased. The above proceeding has since culminated in an
order of reassessment dated 28th March 2025 under section 147 read
with section 144 of the said Act.
[ad_1]
Source link