Wp/1411/2022 Of Alka Kapoor Legal Heir Of Late Shri Kishore Kapoor v. Assistant Commissioner Of Income Tax - Circle 32(1) And 3 Other

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1411 OF 2022 Alka Kapoor (Legal Heir of Late Shri Kishore Kapoor) ….Petitioner Assistant Commissioner of Income Tax,Circle 32(1) and Ors. ….Respondents ---- Ms. Radha Halbe i/b. Mr. Devendra H. Jain for petitioner.Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 12[th] APRIL 2022 P.C.: 1Ms. Halbe states that the notice dated 23[rd] March 2021 issuedunder Section 148 of the Income Tax Act, 1961 (the Act) for Assessmentyear 2014-2015 to Kishore Kapoor is bad in law in as much as it has beenissued to a dead person. Ms. Halbe states that Mr. Kishore Kapoor died on24[th] December 2020 and even after receiving the impugned notice,communication was addressed to the Faceless Assessing Officer (FAO)informing him that Mr. Kishore Kapoor has died and, therefore, the noticeissued is bad in law. Ms. Halbe states that notwithstanding being aware, thepenalty notice under Section 272A(1) of the Act has also been issued by theFAO. 2In our view, it was the duty of the FAO to consider thecommunications from petitioner and ascertain whether the said KishoreKapoor, who was the assessee, has infact expired on 24[th] December 2020.Gauri Gaekwad FAO be also advised that this Court has held in various matters that noticeto dead person is bad in law. 3Petitioner may file, within two weeks from today, furthersubmissions as objections to the notice issued under Section 148 of theAct/response to the notice issued under Section 272A(1) of the Act. 4The FAO shall first decide whether the notice issued underSection 148 of the Act itself could have been issued. The FAO shall decide the objections within four weeks ofreceiving the further submissions from petitioner. The FAO shall, however,grant a personal hearing to petitioner. Notice about personal hearing shallbe given atleast seven working days in advance. If the FAO is going to relyon any order or judgment of any High Court or Tribunal, then a list thereofshall be provided to petitioner alongwith the notice of personal hearing sothat petitioner may be able to deal with/distinguish those orders/judgments. 5Petition accordingly disposed with liberty to approach thisCourt should the need arise. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)