KINSHUK GOEL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The present Writ Petition has been filed by the writ petitioner, who is the son of late Sh. Vijay Shankar Goel, assessee, therein, assailing the notice under Sec. 148A (b) of the Income Tax Act, 1961 ['Act'] dtd. 26/5/2022, impugned order under Sec. 148A(d) dtd. 30/7/2022 and the notice under Sec. 148 both even dtd. 30/7/2022 for the Assessment Year ['AY'] 2015-16.

(2.) The background facts, leading to the filing of the present petition are that late Sh. Vijay Shankar Goel (assessee) filed his income tax return for AY 2015-16 on 31/10/2015. A notice under Sec. 148 dtd. 8/4/2021 for AY 2015-16 was issued in the name of the assessee. Assessee expired on 10/5/2021.

(3.) In compliance to the aforesaid notice under Sec. 148 of the Act, petitioner filed income tax return on 29/5/2021.