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TMI Blog2023 (5) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate. Despite this, the Revenue proceeded with the notice and passed order dated 27.07.2022. The impugned notice was issued in the name of a dead person which is unenforceable and invalid. It is well-settled principle that any proceedings against a dead person is a nullity. Decided in favour of assessee. - R/SPECIAL CIVIL APPLICATION NO. 5512 OF 2023 - - - Dated:- 27-4-2023 - HONOURABLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. 3. Learned advocate for the petitioner has submitted that notice under Section 148 dated 27.07.2022 was issued by the respondent officer in respect of Assessment Year 2013-14 on his father late Mr.Daxeshkumar Ranjitrai Mehta alleging that the income for that year has escaped assessment. The Income Tax Officer, Ward No.1, Bardoli, issued notice under Section 133(6) of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for the petitioner has submitted that the notice under Section 148 of the Income Tax Act, 1961, is invalid and unenforceable in the eye of law as the same was issued in the name of a dead person. 5. The question involved in the present petition is no more res integra. Learned advocate for the petitioner has relied upon the case of Income-tax Officer vs. Bhpendra Bhikhalal Desai , report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of a dead person which is unenforceable and invalid. It is well-settled principle that any proceedings against a dead person is a nullity. Pursuant to such invalid and unenforceable notice, any order passed below the notice becomes illegal and unenforceable and it is required to be quashed and set aside. Resultantly, the order under Section 148A(d) dated 27.07.2022 and notice under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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