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TMI Blog2016 (12) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mr Manish J Shah, Advocate for the Petitioner Mr Sudhir M Mehta, Advocate for the Respondent JUDGMENT ( Per : Honourable Mr. Justice M. R. Shah ) 1. Rule returnable forthwith. Learned advocate Shri Sudhir M. Mehta appears and waives service of notice of rule for and on behalf of the respondent-Revenue. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner-heir and legal representative of the original assessee has prayed for issuance of appropriate writ/order to quash and set-aside the impugned notice under Section 148 of the Income-tax Act, 1961 [ the IT Act for short] reopening the assessment for Assessment Year 2009-2010. That, the original assessee-Badrunben Rashid Lala died ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontinued with the said reassessment proceeding against the dead person. Relying upon a decision of Delhi High Court in the case of Vipin Walia v. Income-Tax Officer, reported in [2016] 382 ITR 19 (Delhi), it is requested to allow the present petition. 4. In response to the notice issued by this Court, Shri Sudhir M. Mehta has appeared on behalf of the respondent. He has tried to oppose the present petition, relying upon Section 159 of the I.T Act. He has also relied upon a decision of Delhi High Court in the case of Shahid Aliq, L/H of Late S.H Atiquer Rehman v. Commissioner of Income Tax, reported in (2006) 200 CTR 451 and that of Madhya Pradesh High Court in case of Smt. Kaushalyabai v. Commissioner of Income-Tax, reported in [1999] 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of the case, Section 159 of the Act shall not be of any assistance to the Revenue. 8. Now so far as reliance placed upon a decision of Delhi High Court in the case of Shahid Aliq, L/H of Late S.H Atiquer Rehman v. Commissioner of Income Tax [Supra] by the Revenue is concerned, on facts, the same shall not be applicable to the facts of the case on hand. In the case before the Delhi High Court, a notice was issued to one of the legal representatives of the deceasedassessee and he participated in the reassessment proceedings, and thereafter, it was contended on behalf of the assessee/heirs of the deceased that non-service of notices upon other legal representatives amounted to a clear violation of the principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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