9911796707
TMI Blog2022 (9) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... DEEP MATHUR For the Petitioner : Mr. Mahendra Gargieya Mr. Devang Gargieya For the Respondent : Mr. K. K. Bissa Mr. G. S. Chouhan JUDGMENT BY THE COURT : ( PER HON'BLE MEHTA , J. ) The instant writ petition has been preferred on behalf of the assessee Late Smt. Shobha Mehta through her legal heir Shri Kanhaiya Lal Mehta for challenging the reassessment notice (Annexure-P/7) dated 23.03.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri Gargieya submitted that the plea taken by the respondent authorities that the Income Tax Officers were apprised of the demise of the assessee for the first time after issuance of the notice under Section 148 of the Income Tax Act, is absolutely incorrect inasmuch as, way back in the year 2015-16, reply to notice under Section 143(3) of the Act on behalf of Smt. Shobha Mehta was filed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in (2009) 227 CTR 621 (Rajasthan) wherein, the Division Bench had held that the notice was issued to the dead person. The case cannot be decided in absence of the affected party and hence, the notice was invalid. Reliance was also placed on the judgment rendered by Division Bench of the Hon'ble Gujarat High Court in the case of Bhupendra Bhikhalal Desai vs. Income Tax Officer, Ward 1(2)(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus urged that there is no violation of either principles of natural justice or any statutory mandate in the impugned proceedings and hence, the writ petition should be dismissed. We have given our thoughtful consideration to the submissions advanced at bar and, have gone through the material available on record. A perusal of the orders passed in the earlier round of proceedings under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. Hence, the impugned re-assessment notice (Annexure-P/7) dated 23.03.2021 issued by the respondent under Section 148 of the Income Tax Act and the Assessment Order (Annexure-P/13) dated 30.03.2022 issued under Section 147 read with Section 144 of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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