9911796707
TMI Blog2024 (6) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... e note of decision in case of Pravinchandra A Shah [ 2023 (8) TMI 385 - GUJARAT HIGH COURT ] wherein as after referring to various provisions of the Income Tax Act, 1961 as well as the decisions of various High Courts as well as Hon ble Supreme Court has held that the proceedings initiated by the respondent authority against a dead person as well as the impugned orders passed by it, is nullity. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2018 passed by the Assistant Commissioner of Income Tax (OSD), Ward-5, Anand under section 144 read with section 147 of the Act for Assessment Year 2011-2012 on the ground that the notices as well as orders are issued against a dead person. 2. Brief facts giving rise to the present petitions can be stated as under: 3. The petitioner is the heir of deceased Mr. Vijaykumar Ambalal Patel who died ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 274 read with section 271 (1) (c) of the Act dated 27.11.2018. 7. The petitioner only came to know about the aforesaid proceedings when a letter dated 07.02.2020 was served upon him. 8. Being aggrieved and dissatisfied with the aforesaid, the petitioner has approached this Court by way of these petitions for appropriate relief. 9. Heard learned advocate Mr. Vijay H. Patel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edi appearing for the revenue authority although vehemently opposed the petitioner but could not dispute the fact that the proceedings were concluded against a dead person nor could dispute the ratio laid down by the Division Bench of this Court in case of Pravinchandra A Shah (supra). 13. In view of aforesaid, it would be apt to take note of decision in case of Pravinchandra A Shah (supra). In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are allowed. Impugned order dated 30.05.2019 passed by the Assistant Commissioner of Income Tax, Ward-5, Anand for Assessment Year 2011-2012 arising out of Special Civil Application No. 11756 of 2020 as well as impugned order dated 26.11.2018 passed by the Assistant Commissioner of Income Tax (OSD), Ward-5, Anand for Assessment Year 2011-2012 arising out of Special Civil Application No. 12196 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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