BRAHAM PRAKASH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) ONE Sheesh Ram, the original claimant in certain land acquisition proceedings, along with Ram Swarup moved the reference Court (Addl. District Judge, Delhi) in LAC No. 134 of 1990. It transpires that during the pendency of those lands acquired at the rate of Rs. 76,550 per bigha, solatium, along with other benefits.

(2.) THE present petition is directed, inter alia, against the notice of demand under s. 156 of the IT Act, 1961 (hereinafter for short "the Act") issued by the IT Department, a copy of which is produced at p. 26 of the paper book. The notice is in the name of Braham Parkash, legal heir of Sheesh Ram for the asst. yr. 1996 -97 raising a demand of Rs. 57,75,545. is at p. 29, Annex. 2. It is addressed to Braham Parkash calling upon him to show cause as to why a penalty should not be imposed for non -payment of the dues. These notices appear to have been issued in consequence of the order dt. in the name of Sheesh Ram when he was no more. In other words, it was a notice issued to a dead person. Obviously, the notice could not have been served upon the deceased. Moreover, there is nothing on record to show that the notice under s. 148 was served on the petitioner either.

(3.) ON behalf of the Revenue, it is submitted that s. 148 of the Act mandates service of the notice on the assessee, however, in view of s. 2(7) r/w s. 159(2)(b) of the Act, the petitioner, being a legal representative of the deceased Sheesh Ram, would be deemed to be an assessee. When we put pointed question as to s. 148 was served on the deemed assessee or not, nothing was placed before us to show that any notice was served even on the deemed assessee. As such, it is clear that notice under s. 148 was neither served on the original assessee nor on the deemed assessee. Therefore, the subsequent proceedings are bad in law as there is breach of the principles of natural justice as well as the mandatory provisions contained in s. 148. The principle of audi alterem partem ought to have been followed said notice under s. 148 are quashed and set aside. The writ petitions are accordingly allowed. No orders as to costs.