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TMI Blog2022 (2) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... No.2329 of 2021 it is A.Y. 2014-15 and in Writ Petition No. 2394 of 2021 it is A.Y. 2013-14. 2. Petitioner is the legal heir of one Khimji Karamshi Patel who died on or about 2nd March, 2021. The death of assessee Khimji Karamshi Patel has been communicated to respondent. Notwithstanding the communication of death of Khimji Karamshi Patel, respondent has issued a notice under Section 148 of the Income Tax Act, 1961 (the Act) dated 30th June, 2021 for A.Y. 2014-15 stating that there are reasons to believe that Khimji Karamshi Patel's income chargeable to tax for A.Y. 2014-15 has escaped assessment. 3. Identical notice has been issued for A.Y. 2013-14 as well which is also challenged separately in Writ Petition No.2394 of 2021. By this com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered on 22.1.2018, a decision of Delhi High Court in the case of Rajendra Kumar Sehgal Vs. I.T.O., [2019] 101 taxmann.com 233/260 Taxman 412 rendered on 19.11.2018 and the decision of Madras High Court in the case of Alamelu Veerappan Vs. I.T.O., [2018] 95 taxmann.com 155/257 Taxman 72. These Courts had occasion to consider an identical issue of notice of reopening in the name of the deceased assessee and after considering the same, came to the conclusion that the notice issued in the name of the dead person for reopening of assessment is null and void in law. 7. The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hikhalal Desai vs. Income Tax Officer, Ward 1(2)(1) [2021] 130 taxmann.com 196 (Gujarat) where also the court held that notice issued to a dead person is not valid. This judgment of the Gujarat High Court has been upheld by the Hon'ble Apex Court in Income Tax Officer vs. Bhupendra Bhikhalal Desai [2021] 131 taxmann.com 40 (SC). 8. In the circumstances, we hereby grant prayer clause - (i) which reads as under : (i) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the said notice u/s 148 of the Act dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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