Mrs. Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta v. Principal Commissioner of Income Tax
Parties Involved
Facts Summary
The petitioner, Mrs. Sripathi Subbaraya Manohara, has filed a petition challenging the Notice dated 22.03.2019 issued under Section 148 of the Income Tax Act, 1961, the Assessment Order dated 14.11.2019 under Section(s) 144/147 of the Act, and the Penalty Notices dated 14.11.2019 under Section 274 read with Section 271(1)(c) and Section 274 read with Section 271F of the Act. These notices and orders were issued by the respondents in the name of Late Shri Sripathi Subbaraya Gupta, the assessee, for the Assessment Year 2012-13. The petitioner claims that she was unaware of these proceedings until she received the Assessment Order and Penalty Notices on 21.11.2019. The petitioner argues that the Notice dated 22.03.2019, issued in favor of a deceased person, was invalid, and all subsequent proceedings were null and void. The respondents, however, raised a preliminary objection on the maintainability of the petition, arguing that an alternate remedy in the form of an appeal was available to the petitioner.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Impugned Notice dated 22.03.2019 issued in the name of a deceased person is valid?
- 2. Whether the petitioner has a right to challenge the Impugned Notice despite the availability of an alternate statutory remedy?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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