GOURANG ANIL WAKADE Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) Rule, returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

(2.) A short issue arises for consideration in the present proceedings, namely a challenge as mounted by the petitioner to the action as resorted by the respondents against Mrs. Meena Anil Wakade, the mother of the petitioner by issuance of notice under Sec. 148 of the Income Tax Act, 1961 (for short, the 'IT Act') dtd. 14/4/2022, which was preceded by a notice issued under Sec. 148A(b) dtd. 24/3/2022 and an order passed thereon under Sec. 148A(d) dtd. 14/4/2022.

(3.) The case of the petitioner is that the impugned notice under Sec. 148 and the action prior thereto as initiated by respondent no.1 are non-est and illegal in as much as Mrs. Meena Wakade against whom these notices were issued expired on 21/3/2020. A Death Certificate issued by Virginia Department of Health, USA is annexed to the petition at Exhibit-A.