2022 (10) TMI 1123

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....ule, returnable forthwith. Learned advocate Mr. Nikunt Raval waives service of Rule for the respondent authorities . 1.2 Heard learned advocate Mr. S. N. Divatia for the petitioner and learned advocate Mr. Nikunt Raval for the respondent authorities. 2. The petitioner Ramesh Khimji Patel-legal heir of deceased Khimji Harji Patel by filling present petition under Article 226 of the Constitution has prayed to set aside notice dated 22.7.2022 issued by the Assessing Officer under section 148 of the Income Tax Act, 1961 in respect of the Assessment Year 2014-2015 stating that for the reasons to believe, the income chargeable to tax for the Assessment Year under consideration has escaped assessment within the meaning of section 147 of the ....

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....ivision Bench of this Court in Urmilaben Anirudhhasinji Jadeja Vs. Income Tax Officer, Ward 7(1)(3) [(420) ITR 226], addressed the very issue. The Court considered various decisions of the Supreme Court and the High Court, touching the aspects of the issue, and held that there cannot be any assessment against a dead person. In that case also, notice was issued to the dead assessee under Section 148 of the Income Tax Act, 1961. 5.2 While holding that the proceedings would be nullity against the dead assessee, the rider was provided that in cases where legal representatives participate in the assessment or re-assessment proceedings, the proceedings may be maintained and continued. It was at the same time held that mere intimation by the le....