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1 - 10 of 18 (0.42 seconds)Pr. Commissioner Of Income Tax vs Maruti Suzuki India Limited on 25 July, 2019
In fact, in Pr. Commissioner of
Income Tax v. Maruti Suzuki India Limited (supra), the Supreme Court
speaking through Hon‟ble (Dr.) Justice Dhananjaya Y. Chandrachud has
succinctly observed as under:-
Section 148 in The Income Tax Act, 1961 [Entire Act]
Whirlpool Corporation vs Registrar Of Trade Marks, Mumbai & Ors on 26 October, 1998
23. It is well settled law that an alternative statutory remedy does not
operate as a bar to maintainability of a writ petition in at least three
W.P. (C) 3258/2020 Page 8 of 18
contingencies, namely, where the writ petition has been filed for the
enforcement of any of the Fundamental Rights or where there has been a
violation of the principles of natural justice or where the order or notice or
proceedings are wholly without jurisdiction or the vires of an Act is
challenged. [See Whirlpool Corporation Vs. Registrar of Trade Marks,
Mumbai and Others, (1998)8 SCC 1].
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
In Calcutta Discount Co. Ltd. Vs. Income Tax Officer,
Companies District I Calcutta and Another, AIR 1961 SC 372 the
Supreme Court has held as under:-
Chandreshbhai Jayantibhai Patel vs The Income Tax Officer on 10 December, 2018
In any event, Section 292B of the Act, 1961 has been held to be
inapplicable viz-a-viz notice issued to a dead person in Rajender Kumar
Sehgal (supra), Chandreshbhai Jayantibhai Patel (supra) and Alamelu
Veerappan (supra).
Commissioner Of Income Tax vs Shri.M.Hemanathan on 23 March, 2016
In Commissioner
of Income Tax-VIII, Chennai Vs. Shri M. Hemanathan, 2016 (4) TMI
258 - Madras High Court it has been held "In the case on hand, the
assessee was dead. It was the assessee's son, who appeared and perhaps
cooperated. Therefore, the primary condition for the invocation of Section
292BB is absent in the case on hand. Section 292BB is in place to take
care of contingencies where an assessee is put on notice of the initiation of
W.P. (C) 3258/2020 Page 16 of 18
proceedings, but who takes advantage of defective notices or defective
service of notice on him. It is trite to point out that the purpose of issue of
notice is to make the noticee aware of the nature of the proceedings. Once
the nature of the proceedings is made known and understood by the
assessee, he should not be allowed to take advantage of certain procedural
defects. That was the purpose behind the enactment of Section 292BB. It
cannot be invoked in cases where the very initiation of proceedings is
against a dead person. Hence, the second contention cannot also be
upheld."