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TMI Blog2025 (3) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... g substantive reliefs: "(a) issue a Writ of Certiorari or any other writ order or direction under Article 226 of the Constitution of India calling for the records of the case leading to the issuance of the Impugned Notice (Exhibit-A) dated 06.04.2022 issued under Section 148, Impugned 148 Order (Exhibit-B) dated 06.04.2022 passed under section 148A (d), Impugned Assessment Order (Exhibit-C) dated 08.03.2024 passed under Section 147 read with section 144 read with section 144B of the Act and the Impugned Demand Notice (Exhibit-D) dated 08.03.2024 issued under section 156 of the Act and after going through the same and examining the question of legality thereof quash, cancel and set aside the Impugned Notice (Exhibit-A) dated 06.04.2022 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, states that several grounds have been raised to support the reliefs now claimed in this petition. However, she submits that the impugned notices and order were issued in the name of Late Ahmed Gulamnabi Shaikh, who had expired on 13 August 2016. She points out that the fact of his demise was intimated to the Income-tax Officer, Ward 22(1) (1), Mumbai on 22 May 2018 [Exhibit 'E' at page 90]. She submits that despite the notice, the impugned notices and impugned orders were issued in the name of the dead person. She submits that the impugned notices and orders are null and void. She relies on (i) Devendra v. Additonal/Joint Commissioner of Income-tax [2023] 153 taxmann.com 520 (Bombay); (ii) Gourang Anil Wakade v. Income-tax Officer [2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eased Ahmed Gulamnabi Shaikh. The explanation that the department was corresponding with the chartered accountant is not quite relevant or convincing. Once it is established that Ahmed Gulamnabi Shaikh had expired by the time the notices were issued and the department had knowledge of demise, there was no justification for issuing the notices and, finally, the impugned orders in the name of the dead person. 9. The argument based on Section 159 of the Act also does not appeal to us in the facts of the present case. Admittedly, no notices were issued to the legal representatives. The notices were issued to the dead person, and consequently, the legal representatives cannot be said to know about such notices. In such circumstances, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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