Vatsal S Shah v. Union Of India & Ors

26.04.2022. p.b.Sl. No.19. W.P.A. 6859 of 2022 Vatsal S Shah Vs.Union of India & Ors. Mr. Binayak Gupta. ……..for the petitioner.Mr. P. Dudharia.………for the respondents. Heard learned advocates appearing for the parties. In this matter, petitioner has challenged theimpugned notice dated 31[st] March, 2021 under Section148 of the Income Tax Act, 1961 relating to theassessment year 2014-15, on the ground that the same isbad and illegal for the reason that it has been issued inthe name of a dead person and the noticee has expired on2[nd] July, 2015 and death of the noticee was intimated tothe Assessing Officer concerned on 6[th] October, 2015 andreceipt of such intimation was duly acknowledged by therespondent Assessing Officer concerned as appears atpage 29 of the writ petition. Mr. Dudharia, learned advocate appearing for therespondent Assessing Officer concerned is not in a positionto contradict these facts which are substantiated byrecords. Considering the submission of the parties and factsand circumstances as appears from record, this writpetition being WPA No.6859 of 2022 is disposed of byquashing the aforesaid impugned notice dated 31[st] March,2021 and all further proceedings on the basis of theaforesaid impugned notice. However, quashing of the impugned notice andquashing thereunder will not prevent the respondentIncome Tax authority to initiate any fresh proceeding inaccordance with law. With this observation and direction, this writpetition being WPA 6859 of 2022 stands disposed of. (Md. Nizamuddin, J.)