2026 (9) TMI 54

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.... the respondent. 2. By way of the present petition, the petitioner herein has prayed for the following reliefs:  "10. In the premises aforesaid, the petitioner prays that:- A) this Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice u/s. 148 at Annexure-A, the order rejecting the objections at Annexure-E, Assessment order passed u/s. 144 r.w.s 147 at Annexure-H and Notice of demand issued u/s. 156 at Annexure-I. B) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay the implementation of re-assessmen....

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.... 3.2. Along with the said order, the petitioner also received two show-cause-notices of even date, i.e., 21.10.2019 proposing addition of Rs. 9,97,994/-. 3.4. Thereafter, the petitioner again addressed a letter dated 23.10.2019 reiterating the stance that the impugned show-cause-notice is invalid, placing reliance on certain judgments. 3.5. It is submitted that ignoring the said objections raised by the petitioner, the respondent passed assessment order dated 20.12.2019, assessing total income of Rs. 5,05,55,465/- and also issued a demand notice under Section 156 of the Act raising a demand of Rs. 4,34,48,210/-. The aforesaid has given rise to the filing of the present petition. 3.6. Mr. Shah, learned advocate for the petitioner h....

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....spondent issued notice under Section 142(1) of the Act on 06.08.2019 to late Vinodbhai Hirabhai Patel and asked him to file return, in response to such notice, admittedly, the petitioner herein conveyed on 09.08.2019 and further reiterated by communication dated 23.10.2019 to the respondent that Vinodbhai Hirabhai Patel expired on 26.02.2017, however, the impugned orders came to be passed rejecting the petitioner's objections. 5.1. It is pertinent to note that a notice issued under Section 148 of the Act against a dead person is invalid unless a legal representative submits to the jurisdiction of the Assessing Officer without raising any objections. 5.2. In the facts of the present case, the petitioner herein, i.e., the legal represen....