Jharkhand High Court
Sandeep Chopra vs Principal Commissioner Of Income Tax on 19 July, 2022
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P (T) No. 2972 of 2022
Sandeep Chopra --- --- Petitioner
Versus
Principal Commissioner of Income Tax,
Dhanbad Division, Dhanbad and others --- --- Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner: Mr. Ranjeet Kushwaha, Advocate For the Respondents: Mr. Rahul Lamba, Advocate
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02 / 19.07.2022 Learned counsel for the petitioner submits that the entire reassessment proceeding initiated pursuant to the notice dated 18.03.2020 issued under amended section 148 of Income Tax Act, 196, is bad in law since the Assessee had already died on 18.01.2016. Reassessment order dated 10.09.2021 passed under section 147 read with section 143(3) of Income Tax Act is also nonest in the eye of law.
Learned counsel for the Income Tax Department seeks two weeks' time to be ready with instruction.
List the case on 08.08.2022. I.A. No. 5584/2022 is closed since reassessment order has already been passed.
(Aparesh Kumar Singh, J) (Deepak Roshan, J) Ranjeet/