TaxTMI 
TaxTMI 
2026 (9) TMI 267
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....espondent. 2. Rule, returnable forthwith. Learned advocate Mr. Aaditya Bhatt waives service of rule on behalf of the respondent. 3. As the controversy raised in this petition is in narrow compass, with the consent of the parties, the same is taken for hearing. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : "(a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ. orders or directions quashing and setting aside the impugned notice dated 08-03-2019 [ANNEXURE-A] issued by the Respondent proposing to reopen the completed assessment of the Petitioner for AY. 2012-13 and the order of objection dt. 03-10-2019 (Annexure-B); ....
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.... also enclosed with the said letter. 4.4. The respondent, by letter dated 3rd October 2019 rejected the objection raised by the petitioner on the ground that the legal representative of the deceased-assessee is fully responsible to comply with the impugned notice in view of the provisions of Section 159 of the Act. The respondent also stated in the said letter that the notice issued under Section 148 of the Act be treated as issued against the legal representative of the deceased-assessee. 4.5. Being aggrieved by the issuance of the notice under Section 148 of the Act as well as the rejection of the objection, by letter dated 3rd October 2019, the petitioner has preferred this petition with a prayer to quash and set aside the impugned....
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....ed 9th November, 2022 (Del); (iv) Nilesh Markhibhai Karangiya Versus Income Tax Officer reported in [2025] 174 taxmann.com 167 (Guj); (v) Bipinbhai Versus Income Tax Officer reported in [2025] 179 taxmann.com 423 (Guj); (vi) Urmilaben Anirudhhasinhji Jadeja Versus Income Tax Officer reported in 2020 420 ITR 226 (Guj); (vii) Chandreshbhai Jayantibhai Patel Versus Income Tax Officer reported in 413 ITR 276 (Guj); (viii) Principal Commissioner of Income Tax Versus Maruti Suzuki India Ltd. reported in 2019 416 ITR 613(SC). 5.4. It was submitted that in view of the above decisions, whereby, it is settled legal position that notice issued against the dead person, that is an individual or a company n....
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.... carried out by the assessee and as the deceased-assessee did not file the Return of Income for relevant year, the case was categorised as non-filer for the Department and notice was issued under Section 148 of the Act as there was no information available with the department regarding death of the assessee. 6.3. Learned Senior Standing Counsel Mr. Aaditya Bhatt has placed reliance on the information received by the Assessing Officer, annexed at Annexure 'A' to the affidavit-in-reply, to point out that action was initiated on 31st August, 2013 and was open for compliance upto 11th November, 2018 till the demise of the assessee in view of the information available with the Department for the year under consideration pertains to Cash Depos....
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....umed the jurisdiction by issuing a notice upon a dead person. This Court in case of Bhupendra Bhikhalal Desai (Supra) has held that the notice issued for commencement of assessment or reassessment proceedings against the dead person is null and void and such notice cannot be sustained. Against the said decision of this Court, the Hon'ble Supreme Court has dismissed the Special Leave Petition. 9. The facts of the present case are also similar to the decision in case of Himadri Kandarp Mehta versus Income Tax Officer reported in [2023] 457 ITR 92 (Guj) wherein, in similar facts, a notice for re-opening was set aside having been issued against the dead person and this decision is followed in the case of Nishant Daxeshbhai Mehta versus Incom....
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....In case of Chandreshbhai Jayantibhai Patel (Supra), this Court has held as under: "The question that therefore arises for consideration is whether the notice under Section 148 of the Act issued against the deceased-assessee can be said to be in conformity with or according to the intent and purpose of the Act. In this regard, it may be noted that a notice under section 148 of the Act is a jurisdictional notice, and existence of a valid notice under section 148 is a condition precedent for exercise of jurisdiction by the Assessing Officer to assess or reassess under section 147 of the Act. The want of valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus, affects the validity of the p....