Cw/17529/2017 Of Dr Bhaskar Sharma v. The Commissioner Of Income Tax-I, Ncr Building, Statue Circle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR S.B. Civil Writ Petition No.17529/2017Dr. Bhaskar Sharma S/o Late (Dr.) K. N. Sharma, Aged About 69Years, Resident of D-262, Devi Marg, Bani Park, Jaipur Legal Heirof Late Smt. Tara Bhardwaj ----Petitioner Versus 1. The Commissioner of Income Tax-I, NCR Building, Statue Circle,Jaipur 2. The Income Tax Officer, Ward-3(2), Jaipur ----Respondents _____________________________________________________ For Petitioner(s) : Mr.Anant Kasliwal.For Respondent(s) : Mr.Anuroop Singhi,Mr.Saurabh Jain. _____________________________________________________ HON'BLE MR. JUSTICE ALOK SHARMAOrder 15/12/2017 Under challenge is the notice issued to one Ms.Tara Bhardwajunder Section 148 of the Income Tax Act, 1961 (hereinafter ‘theAct of 1961’) on 29.03.2017 as also the notice issued to her underSection 142(1) of the Act of 1961 on 13.06.2017 and 18.07.2017to file return for reassessment proceedings in respect of theAssessment Year 2010-11. Mr.Anant Kasliwal appearing for the petitioner—BhaskarSharma son and legal heir of Ms.Tara Bhardwaj submitted thatnotices impugned are wholly null and void in view of the fact thatit is in the knowledge of the Income Tax Department that TaraBhardwaj expired on 11.10.2010 as evident from the letter dated03.09.2013 receipted by the Income Tax Department. Mr.Anuroop Singhi appearing for the respondent admits thatinformation of Tara Bhardwaj’s death on 11.10.2010 was conveyedto the Income Tax Department but only on submission of herdeath certificate on 18.07.2017. It has been submitted thatdespite Ms.Tara Bhardwaj’s death on 11.10.2010 her PAN card was not cancelled and in the record of the Income Tax Department,she continued to exist. The impugned notices have been issued toher in the aforesaid context. It has been submitted that it was forthe petitioner to brought on record the facts set up in the writpetition before the Income Tax Department. Yet without so doinghe has approached this court in the first instance. Heard. Considered. The factum of Tara Bhardwaj death on 11.10.2010 is not indispute. From the record, it is apparent that the petitioner videletter dated 03.09.2013 informed the Income Tax Department ofMs.Tara Bhardwaj’s death on 11.10.2010. That information wasmechanically receipted and overlooked. The death certificate ofMs. Tara Bhardwaj has now admittedly submitted to the IncomeTax Department testifying of her death on 11.10.2010. It is thus apparent that the notices impugned have beenissued to a dead person and cannot sustain. Resultantly, this petition is allowed. The impugned noticesdated 13.06.2017, 18.07.2017 and 29.03.2017 are quashed andset aside. (ALOK SHARMA) J. Karan/89