2026 (10) TMI 56

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....Patel, learned Senior Standing Counsel appearing for the respondents. 2. By way of the present petition, the petitioner herein has prayed for the following reliefs: "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 dated 29.03.2025 at Annexure-C. B) this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the respondent not to proceed further in pursuance of the Notice u/s 148 dated 29.03.2025 at Annexure-C. C) Pending the hearing and final disposal of this application, this....

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....dated 29.03.2025. 5. Mr. Rutvij R. Patel, learned Senior Standing Counsel has relied on the affidavit-in-reply and submitted that petitioner herein registered himself as legal heir of late Nilima Kantilal Surti on 05.05.2025, which was approved on 08.05.2025. The Department did not have knowledge of assessee's death until for the first time upon receipt of the order dated 10.07.2025 passed by the Coordinate Bench of this Court in the present petition whereby direction was issued restraining the respondents from passing of any final order in the assessment proceeding. Hence, this Court may not entertain the present petition. 6. Having heard learned advocates appearing for the respective parties, undisputedly the show-cause-notice under....