Wp/101717/2022 Of Shri. Praveen Mangilal Jain v. The Income Tax Officer

Digitally signed byTHEJASKUMAR NLocation: HIGHCOURT OFKARNATAKA NC: 2024:KHC-D:12442 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30 DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI -WRIT PETITION NO. 101717 OF 2022 (TIT) BETWEEN: SMT.SONIDEVI MANGILAL JAIN, SINCE DECEASED BY HER LEGAL REPRESENTATIVE, SHRI. PRAVEEN MANGILAL JAIN, AGE: 50 YEARS, OCC: BUSINESS, R/O: 201, SHAMSUKH COMPLEX, KHADE BAZAR, BELAGAVI-590 002. …PETITIONER (BY SRI. SANGRAM.S.KULKARNI., ADVOCATE) AND: THE INCOME TAX OFFICER, WARD 1, FEROZ KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELAGAVI-590 001. …RESPONDENT (BY SRI. M.THIRUMALESH AND SRI. MS.ROOPA ANAVEKAR., ADVOCATES) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE UNDER: ORAL ORDER Sri.Sangram S.Kulkarni., learned counsel for the petitioner has appeared in person. Sri.M.Thirumalesh., learned counsel for the respondent has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice dated 08.04.2021 issued by the Income Tax Officer, Ward 1, Belgaum in DIN & Notice No.ITBA/AST/S/148/2021-22/1032278685(1) relating to Assessment Year 2013-14 vide Annexure-D and also to quash the notice dated 08.04.2021 issued by the Income Tax Officer, Ward 1, Belgaum in DIN & Notice No.ITBA/AST/S/148/2021-22/1032278686(1) relating to Assessment Year 2014-15 vide Annexure-E. 3. Learned counsel for the respective parties urged several contentions. Heard, the contentions and perused the Writ papers with utmost care. 4. Suffice it to note that Smt.Sonidevi Mangilal Jain died on 07.06.2014. However, the notices under Section 148 of the Income Tax Act, 1961 were issued on 08.04.2021. It is apparent that the notices are issued against a dead person. The notices against a dead person are not sustainable. They are null and void. Therefore, the notices are liable to be set-aside. Accordingly, they are set-aside. 5. The Writ of Certiorari is ordered. The notice dated 08.04.2021 issued by the Income Tax Officer, Ward 1, Belgaum in DIN & Notice No.ITBA/AST/S/148/2021-22/1032278685(1) relating to Assessment Year 2013-14 vide Annexure-D and the notice dated 08.04.2021 issued by the Income Tax Officer, Ward 1, Belgaum in DIN & Notice No.ITBA/AST/S/148/2021-22/1032278686(1) relating to Assessment Year 2014-15 vide Annexure-E are quashed. 6. Resultantly, the Writ Petition is allowed. TKN List No.: 2 Sl No.: 58 Sd/- (JYOTI MULIMANI) JUDGE