2024 (6) TMI 1372

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....MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(S) No. 1 : Vijay H Patel (7361)   For the Respondent(S) No. 1 : Mr Nikunt K Raval (5558)   ORAL ORDER (PER : HONOURABLE MR. JUSTICE NIRAL R. MEHTA) 1. In Special Civil Application No. 11756 of 2020, the petitioner has challenged the impugned order dated 30.05.2019 passed by the Assistant Commissioner of Income Ta....

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....rson. Said notice was said to have been served through postal department. Thereafter, notice dated 11.07.2018 under section 142 (1) of the Act was issued. 5. It is the case of the petitioner that since he is not in receipt of any notice nor his father could receive the notice, no participation was made in the reassessment proceedings. Accordingly, assessment order dated 26.11.2018 was passed un....

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.... H. Patel for the petitioner while assailing the impugned order has made the following submissions: 11. Mr. Patel, learned advocate for the petitioner, at the outset submitted that his father namely, late Mr. Vijaykumar Ambalal Patel expired on 27.05.2018. Thus the proceedings were concluded against a dead person which has no legal legs to stand. To substantiate the aforesaid contention, Mr. Pa....

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.... 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. 14. Keeping in mind the aforesaid ratio, the facts of the present case which is not much in dispute, in the present case as well, the proceedings were concluded against a dead person.....