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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 ..... 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 and set aside the intimation letter dated 01.02.2021 annexed at B Annexure-'E' and to quash and set aside the intimation u/s 142(1) dated 04.02.2021 annexed at Annexure-'F'. (B) Pending admission, hearing, and disposal of this petition, ad-interim relief granted and the Respondent be ordered to restrain. (BB) 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 Order u/s 144 dated 29/09/2021 annexed at Annexure-'I' and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Officer, Ward 1(2)(1) , [2021] 130 taxmann.com 196 (Gujarat), where the Court has decided identical issue and disapproved the issuance of notice on the deceased relying on the following paragraphs: "21. Having heard the learned counsel appearing for the parties and having gone through the materials on record, the only question that falls for our consideration is, whether the proceedings initiated by the Assessing Officer pursuant to the notice issued under section 153C of the Act to a dead person are sustainable in law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.com 39 (Guj.), wherein the notice under section 148 of the Act was issued to the assessee long after he had passed away. The heir of the deceased informed the Assessing Officer that theassessee has passed away and, therefore, the notice under section 148 of the Act is invalid, despite which the heir was told to file the return of income in compliance of the said notice. The court held that the notice issued in the name of a dead person was not valid and that despite being informed about the death of the original assessee, the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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