2023 (5) TMI 795

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....ANISH J SHAH FOR THE PETITIONER MR KARAN SANGANI WITH MRS KALPANA K RAVAL FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE DEVAN M. DESAI Heard learned advocate Mr.Manish J. Shah for the petitioner and learned advocate Mr.Karan Sangani with learned advocate Ms.Kalpana Raval for the respondent. 2. By way of this petition filed under Article 226 of the Constitution of India, the ....

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....r replied to the said notice and informed that his father Mr.Daxeshkumar Ranjitrai Mehta has died on 27.01.2021 and a copy of Death Certificate was also annexed with the said reply. However, the respondent issued notice under Section 148 of the Income Tax Act, 1961 dated 19.04.2021. It is further submitted by the learned advocate for the petitioner that notice under Section 148A(b) dated 28.05.202....

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.... and observed that notice issued for commencement of the assessment or re-assessment proceedings against a dead person is null and void and the notice which has been issued against the dead assessee could not be sustained. 7. The facts of the present case are similar to the facts involved in Himadri Kandarp Mehta vs. Incometax Officer, reported in (2022) 144 taxmann.com 34 (Gujarat). 8. In t....