REKHA VINOD BHATLAWANDE LEGAL HEIR OF VINOD VITHALRAO BHATLAWANDE vs. INCOME TAX OFFICER AND OTHERS

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WP/10990/2024HC BombayHCBM03036636202407 October 2024Bench: HON'BLE SHRI JUSTICE MANGESH S. PATIL,HON'BLE SHRI JUSTICE SHAILESH P. BRAHME1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the notice under Section 148 of the Income Tax Act was issued after the death of the assessee. The respondents' counsel admitted this factual position. Consequently, the proceeding initiated by the Section 148 notice was dropped on October 4, 2024. In light of these developments, the learned advocate for the petitioner sought withdrawal of the writ petition. The High Court, acknowledging the admission by the revenue and the subsequent dropping of the proceedings, disposed of the writ petition as withdrawn. No decision on the merits of the original assessment or the validity of the Section 148 notice itself was made, as the petition was withdrawn.

What were the facts?

The petitioner, Rekha Vinod Bhatlawande, is the legal heir of the deceased assessee, Vinod Vithalrao Bhatlawande. The Income Tax Officer and others are the respondents. The writ petition challenges a notice issued under Section 148 of the Income Tax Act. The petitioner's advocate submitted that the Section 148 notice was issued after the death of the assessee, rendering the proceeding invalid. The respondents' counsel admitted this fact. Consequently, the proceeding was dropped on October 4, 2024.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, after the death of the assessee is a valid proceeding? (Question of law) Assessee's contention: The petitioner argued that the Section 148 notice was issued post-demise of the assessee, making the entire proceeding void ab initio. The petitioner sought withdrawal of the writ petition based on this fact. Revenue's contention: The learned counsel for the respondents admitted the factual position that the notice under Section 148 was issued after the death of the assessee.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

wp10990.24 -1-

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 31 WRIT PETITION NO. 10990 OF 2024 Rekha Vinod Bhatlawande Legal Heir Of Vinod Vithalrao Bhatlawande VERSUS Income Tax Officer and others ... Advocate for the Petitioner : Mr. Jay Bhansali and Mr. P.P. Uttarwar Standing counsel for Respondents no. 1 and 2: Mr. Alok Sharma …..

CORAM : MANGESH S. PATIL AND SHAILESH P. BRAHME, JJ. DATED : 7 OCTOBER 2024 PER COURT :- Learned advocate for the petitioner submits that since the notice under Section 148 of the Income Tax Act was issued after the death of the assess, the proceeding itself has been dropped on 04.10.2024. Learned counsel for respondent Nos.1 and 2 admits the position. 2. In the light of above, on instructions, the learned advocate seeks withdrawal of the writ petition. 3. Writ petition is disposed of as withdrawn. (SHAILESH P. BRAHME, J.) (MANGESH S. PATIL , J.) rlj/ 2024:BHC-AUG:24168-DB

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