2022 (12) TMI 184

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.... And Mr. Devang Gargieya. For Respondent: Mr. K.K. Bissa And Mr. G.S. Chouhan. JUDGMENT PER HON'BLE MEHTA, J. The instant writ petition has been preferred on behalf of the assessee Late Smt. Shobha Mehta through her legal heir Shri Kanhaiya Lal Mehta for challenging the reassessment notice (Annexure-P/7) dated 23.03.2021 issued by the respondent ACIT under Section 148 of the Income Tax....

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.... authorities that the Income Tax Officers were apprised of the demise of the assessee for the first time after issuance of the notice under Section 148 of the Income Tax Act, is absolutely incorrect inasmuch as, way back in the year 2015-16, reply to notice under Section 143(3) of the Act on behalf of Smt. Shobha Mehta was filed to the Deputy Commissioner of Income Tax, Circle-2, Udaipur intimatin....

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.... Bench had held that the notice was issued to the dead person. The case cannot be decided in absence of the affected party and hence, the notice was invalid. Reliance was also placed on the judgment rendered by Division Bench of the Hon'ble Gujarat High Court in the case of Bhupendra Bhikhalal Desai vs. Income Tax Officer, Ward 1(2)(1) reported in (2021) 130 taxmann.com 196 (Gujarat). On these sub....

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....f natural justice or any statutory mandate in the impugned proceedings and hence, the writ petition should be dismissed. We have given our thoughtful consideration to the submissions advanced at bar and, have gone through the material available on record. A perusal of the orders passed in the earlier round of proceedings under Section 143(3) of the Income Tax Act for the assessment year 2015....