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TMI Blog2023 (1) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2021 - - - Dated:- 16-1-2023 - HONOURABLE MS. JUSTICE SONIA GOKANI And HONOURABLE MR. JUSTICE SANDEEP N. BHATT DARSHAN R PATEL(8486) FOR THE PETITIONER(S) NO. 1 MRS KALPANAK RAVAL(1046) FOR THE RESPONDENT(S) NO. 1,2 NOTICE SERVED BY DS FOR THE RESPONDENT(S) NO. 3 ORDER ( PER : HONOURABLE MS. JUSTICE SONIA GOKANI ) 1. Petitioner is before this Court seeking to challenge the action of the respondent authorities with following prayers: (A) Issue a writ of certiorari and/or a writ of mandamus and/or any other writ direction or order to quash and set aside the impugned notices under Section 153C for A.Y. 2013-14 to A.Y. 2019-2020 dated 15.12.2020 under Section 153C annexed at Annexure- A colly , to quash a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure- L (Colly) from enforcing compliance of the impugned notices under Section 153C for A.Y. 2013-14 to A.Y. 2019-2020 dated 15.12.2020 under Section 153C annexed at Annexure- A Colly , the intimation letter dated 01.02.2021 annexed at Annexure- E and the intimation u/s 142(1) dated 04.02.2021 annexed at Annexure- F . (C) Award the cost of this petition. (D) Grant such other and further reliefs as this Hon ble Court deems fit. 2. The short question is as to whether notice under section 153C of the Income Tax Act ( The Act for short) issued against deceased Pravinkumar B. Talaviya for the Assessment Year 2013-14 to Assessment Year 2019-20. 3. Relying on the decision of Bhupendra Bhikhalal Desai vs. Income Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the name of a dead person is not a valid notice and in the absence of issuance of a valid notice, the proceedings initiated under section 147 of the Act cannot be said to be valid. 5.1 It was further submitted that in this case, the notice has been issued to a dead person and hence, such notice is null and void. To initiate proceedings under section 147 of the Act, issuance of notice under section 148 of the Act to the heirs and legal representatives of the deceased is mandatory, in the absence of which the proceedings cannot be continued by issuance of notices under section 142(1) of the Act against the heirs. Reliance was placed upon the decision of this court in Rasid Lala v. Income Tax Officer, Ward-1(3)(6), [2017] 77 taxmann.co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer, Non-corporate Ward- 2(2), Chennai, [2018] 257 Taxman 72 (Madras), wherein the court held thus: 16. The settled legal principle being that a notice issued in the name of the dead person is unenforceable in law. If such is the legal position, would the Revenue be justified in contending that they, having no knowledge about the death of the assessee, are entitled to plead that the notice is not defective. In my considered view, the answer to the question should be definitely against the Revenue. 4. In view of the above decision, this writ application succeeds and is hereby allowed. The impugned notice dated 15.12.2020 is hereby quashed and set aside. All consequential proceedings pursuant thereto also stand terminated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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