VIPIN WALIA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) There are certain instances where the facts speak for themselves and this is one such. A notice under Sec. 148 of the Income -tax Act, 1961 ("Act") dated March 27, 2015 was addressed by the Income -tax Officer (ITO) of Ward -72(3), Delhi to one Mr. Inder Pal Singh Walia, 128 RPS, DDA Hats, Sheikh Sarai Phase -I, Delhi seeking to reopen the assessment for the assessment year (AY) 2008 -09.

(2.) The above notice was returned unserved to the Department with the postal authorities endorsing on it the remarks "Addressee expired". That was a correct statement by the postal authority since indeed Mr. Inder Pal Singh Walia had expired on March 14, 2015. In other words, the notice dated March 27, 2015 had been addressed to a dead person.

(3.) The Income -tax Officer, obviously unmindful of the requirement of law as far as Sec. 147 of the Act was concerned, issued a letter dated June 15, 2015 to the petitioner as under: