ATTARKALI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This petition has been filed by the petitioner challenging the notice dtd. 30/3/2019 issued under Sec. 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') in the name of Sh. Maharaj Singh, deceased husband of the petitioner.

(2.) The petitioner asserts that Late Sh.Maharaj Singh expired on 26/7/2014 and therefore, the impugned notice, having been issued in the name of a dead person, is invalid.

(3.) The petitioner in support of her submission has also placed on record the death certificate of Late Sh.Maharaj Singh.