Prakashbhai Dhansukhbhai Vashi L/H Of Late Dhasukhbhaibhikhabhai Vashi v. Income Tax Officer, Ward 2(3)(1

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4888 of 2022 =============================================PRAKASHBHAI DHANSUKHBHAI VASHI L/H OF LATE DHASUKHBHAIBHIKHABHAI VASHI Versus INCOME TAX OFFICER, WARD 2(3)(1) ============================================= Appearance: MR MANISH J SHAH(1320) for the Petitioner(s) No. 1MRS KALPANAK RAVAL(1046) for the Respondent(s) No. 1,2============================================= CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALAandHONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 12/04/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.By this writ application under Article 226 of theConstitution of India, the writ applicant seeks to question thelegality and validity of the impugned notice issued by therespondents under Section 148 of the Income Tax Act, 1961(for short ‘the Act, 1961’) dated 18.11.2021, seeking to reopenthe assessment for the A.Y. 2013-14. 2.We have heard Mr. Manish J. Shah, the learned counselappearing for the writ applicant and Mrs. Kalpana K. Raval, thelearned Senior Standing Counsel appearing for the Revenue. 3.When the matter was taken up for hearing, Mrs. Raval,brought to our notice that since the notice under Section 148of the Act, 1961 came to be issued to a dead assessee, thedepartment has thought fit to drop the proceedings. 4.In view of the aforesaid, we need not adjudicate this writapplication any further. This writ application is accordinglydisposed of. Notice discharged. Interim relief, if any, standsvacated. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) NEHA