DHARAMRAJ Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) The petitioner is the son of Late Sh. Bhanger Singh Tanwar (hereinafter referred to as the 'Assessee') who died on 14/1/2016.

(3.) The impugned notice under Sec. 148 of the Act was issued in the name of the Assessee. The petitioner claims that he did not receive the said notice. Subsequently, notice dtd. 30/10/2019 under Sec. 142(1) of the Act was again issued in the name of the Assessee. As no response was received to these notices, a Show Cause Notice dtd. 15/12/2019 was issued to the Assessee. Finally, an assessment order dtd. 23/12/2019 was passed against the Assessee. Notice dtd. 1/2/2020 under Sec. 221(1) and notice dtd. 5/7/2021 under Sec. 271(1) (b) of the Act were also issued in the name of the Assessee.