SAVITA KAPILA Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Present writ petition had been filed seeking a direction to the respondent to quash the notice dated 31st March, 2019 issued to the deceased-assessee (father of the petitioner) under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "the Act, 1961") and all the consequential proceedings emanating therefrom including orders dated 21st November, 2019 and 27th December, 2019 passed by the respondent.

(2.) The relevant facts of the present case are that an information was received by the Assessing Officer that in Financial Year 2011-12, the assessee-Shri Mohinder Paul Kapila had cash deposits of Rupees Ten Lakhs (Rs. 10,00,000/-) in his bank account, time deposits of Rupees Eleven Lakhs Five Thousand Five Hundred Eighty Six (Rs. 11,05,586/-) and receipts of Rupees Twenty Five Thousand Four Hundred Fourteen (Rs. 25,414/-) as per Form 26AS. It was noticed that no return had been filed and the source of the aforesaid deposits and receipts remained unexplained and had escaped assessment. Accordingly, the case of Mr. Mohinder Paul Kapila was selected under Section 147/148 of the Act 1961, after recording of reasons and approval of PCIT-15, Delhi on 28th March, 2019.

(3.) However, late Shri Mohinder Paul Kapila (hereinafter referred to as "deceased-assessee") had already expired on 21st December, 2018. The deceased assessee is survived by two sons and two daughters.