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TMI Blog2022 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent: Mr. K.K. Bissa And Mr. G.S. Chouhan. JUDGMENT 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 issued by the respondent ACIT under Section 148 of the Income Tax Act and the Assessment Order (Annexure-P/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 Deputy Commissioner of Income Tax, Circle-2, Udaipur intimating that the assessee had expired on 03.05.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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) reported in (2021) 130 taxmann.com 196 (Gujarat). On these submissions, Shri Gargieya implored the Court t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 143(3) of the Income Tax Act for the assessment year 2015-16 would clearly indicate that the Dy. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Income Tax Act, are herewith declared invalid and are struck down. The writ petition is allowed in these ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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