Santosh Kanakmal Munot Legal Heir Of Shri Kanaklalramchand Munot v. Income Tax Officer And Others

1026&1027 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD 1026 WRIT PETITION NO.4886 OF 2022 SANTOSH KANAKMAL MUNOT LEGAL HEIR OF SHRI KANAKLALRAMCHAND MUNOT VERSUS INCOME TAX OFFICER AND OTHERS WITH1027 WRIT PETITION NO.4887 OF 2022 SANTOSH KANAKMAL MUNOT LEGAL HEIR OF SHRI KANAKLALRAMCHAND MUNOT VERSUS INCOME TAX OFFICER AND OTHERS … Ms. Deepa Khare H/for RR Sancheti, for petitioner. Dr. Kalpalata Patil- Bharaswadkar, Advocate for the respondents CORAM: R.D. DHANUKA & S. G. MEHARE, JJ.DATE : 29[th] April, 2022 ORDER: 1.Rule. Learned counsel for the respondents waives service. Rule is made returnable forthwith. 2.Learned counsel for the petitioner, on instructions, states that the assessee against whom notice under section 148 of the Income TaxAct was issued has already expired. 3.In the present petitions under Article 226 of the Constitution of India, the petitioner has prayed for declaration that the impugnednotices dated 31.03.2021 issued under section 148 of the Income Tax Act for assessment years 2013-14 and 2015-16 are illegal and void ab 1026&1027 initio in view of the fact that the assessee Kanakchand had expired on24[th] April, 2014. 4.Learned counsel for the Revenue does not dispute the positionthat notice under section 148 could not have been issued against thedead person. 5.In view of this position, in our view, notices issued in boththese matters after the death of assessee cannot be proceeded with andaccordingly they are quashed and set aside. 6.Writ petitions are allowed. No order as to costs. 7.Rule is made absolute in the aforesaid terms. 8.Parties to act upon authenticated copy of the order. 9.The respondents would be at liberty to proceed in accordance with law. ( S. G. MEHARE, J. ) ( R.D. DHANUKA, J. ) JPC