MEENU GUPTA Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The present Writ Petition has been filed by the writ petitioner, who is the wife and legal heir of late Sh. Vipin Gupta (deceased) assessee, therein, assailing the notice under Sec. 148-A(b) of the Income Tax Act, 1961 ['Act'] dtd. 15/2/2024 for the Assessment Year ["AY'] 2020-21 along with consequential order and notice under Sec. 148-A of the Act, both even dtd. 21/3/2024, seeking to assess/reassess the income of the deceased assesee.

(2.) Briefly stated, the facts are that Sh. Vipin Gupta, husband of the petitioner, passed away on 17/8/2019. His return of income under Sec. 139(1) of the Act could not be filed by his legal representatives.

(3.) A notice under Sec. 148-A(b) dtd. 15/2/2024 was issued in the name of the deceased assessee Sh. Vipin Gupta, asking him to show cause as to why notice under Sec. 148 of the Act should not be issued. The impugned notice was served through registered post at the address of the deceased assessee, which was received by the petitioner on 19/2/2024.