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January 2025

Section 148 — Reassessment — On deceased person — Not permissible

By Ajay R. Singh, Advocate
Reading Time 3 mins

23 Mary Gene Gracious vs. ITO Ward 20(1)(1), Mumbai [WP(L) 3460 OF 2024 Dated: 10th December, 2024, (Bom-HC)

Section 148 — Reassessment — On deceased person — Not permissible

The Petitioner challenged the action as resorted by the respondents against Mr. Gene Gracious, the husband of the petitioner by issuance of notice under Section 148 of the Act dated 29th July, 2022, which was preceded by a notice issued under Section 148A(b) dated 26th May, 2022, and an order passed thereon under Section 148A(d) dated 29thJuly, 2022.

The case of the petitioner is that the impugned notice under Section 148 and the action prior thereto as initiated by respondent no.1 are non-est and illegal in as much as Mr. Gene Gracious against whom these notices were issued, passed away on 09 November 2016. A Death Certificate issued by Department of Health, Municipal Corporation of Greater Mumbai.

The Petitioner relying on various decisions contended that the petition is required to be granted as respondent no. 1 could not have resorted to impugned action by issuance of notices underSection 148A(b) and 148, and passing an order under Section 148A(d), against a deceased person.

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