Wp/103655/2021 Of Mrs Shelen v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19 DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 103655 OF 2021 (TIT) BETWEEN: 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE 1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590 001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SRI. Y.V.RAVIRAJ., ADVOCATES FOR R1-R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., counsel for the petitioners has appeared in person. Sri.M.Thirumalesh., counsel for the respondents has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice dated 08.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN and Notice No:ITBA/AST/S/148/2021-22/1032278682(1) for the Assessment Year 2013-14 vide Annexure-B. - 3 - WP No. 103655 of 2021 3. Heard the arguments and perused the Writ papers with care. 4. Suffice it to note that Sri.Joseph Sabstien Carvalho died on 04.11.2018. However, the notice under Section 148 of the Income Tax Act, 1961 was issued on 08.04.2021. It is apparent that the notice is issued to a dead person. The notice to a dead person is not sustainable and is null and void. Therefore, the notice is liable to be set-aside and so, it is set-aside. 5. The Writ of Certiorari is ordered. The notice dated 08.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN and Notice No:ITBA/AST/S/148/2021-22/1032278682(1) for the Assessment Year 2013-14 vide Annexure-B is quashed. 6. Resultantly, the Writ Petition is allowed. MRP LIST NO.: 2 SL NO.: 15 Sd/- (JYOTI MULIMANI) JUDGE