Vishesh Walia Legal Heir Of Kanta Walia v. Pr. Commissioner Of Income Tax-1, Nagpur And Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT NAGPUR, NAGPUR. … WRIT PETITION NO. 466 OF 2022 Vishesh Walia Legal Heir of Kanta Walia ..Petitioner versus Pr. Commissioner of Income Tax-1, Nagpur and Others ..Respondents Mr. R.D. Heda, Advocate for Petitioner Mr. S.N. Bhattad, Advocate for Respondent Nos. 1 to 3 ... CORAM: NITIN JAMDAR & ANIL L. PANSARE,JJDATED : 04 APRIL 2022. P.C. : The Petitioner has challenged the notice dated 27 March 2021 issued under Section 148 of the Income Tax Act, 1961 toKanta Walia, the assessee, who is no more. The Petitioner, who is alegal heir of Kanta Walia, has challenged the notice on the groundthat it is issued in the name of a dead person. The Petitioner hasannexed various decisions of the High Courts taking a view thatnotice u/s 148 of the Income Tax Act 1961 cannot be issued to adead person. 2.We had adjourned the petition at the instance of thelearned counsel for the Respondents to take instructions as to further steps to be taken. The learned Counsel for the RespondentNos.1 to 3, on instructions, states that it is correct that the noticewas issued in the name of a dead person and could have not havebeen so issued. He states that proceedings against the legal heir, thatis the Petitioner, is also time barred post 31 March 2021. 3.In view of the stand, it is clear that the impugned noticedated 27 March 2021 cannot be proceeded with against the personnamed therein since expired, neither against the Petitioner, the heir,being beyond limitation. Therefore, the petition stands worked outand is accordingly disposed of. [ANIL L. PANSARE,J.] [NITIN JAMDAR,J.] sahare