2025 (6) TMI 1552

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.....RAY For the Appellant : Mr Fenil H Mehta (11663) For the Respondent No. 1: Karan G Sanghani (7945) ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Fenil Mehta for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent. 2. By this petition under Article 226 of the Constitution of India, the petitioner has ....

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....ion 148A(a) of the Act dated 23.02.2023 in the name of late Markhibhai Karangiya, a dead person, inter alia asking for details of legal heir. In response to which, name of legal heir was communicated by the petitioner verbally. 5. Thereafter, a notice under section 148A(b) of the Act dated 04.03.2023 was again issued in name of late Markhibhai Karangiya, however, the annexure to the said notice....

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....nt out that the order is in name of a dead person and inspite of the fact that the respondent was communicated about the death of his late father in the month of February 2023. 8. The aforesaid facts that the impugned order passed under section 148A(d) of the Act and the notice for reopening of A.Y. 2016-17 was issued in name of a dead person, could not be controverted by learned Senior Standin....