Gujarat High Court
Jaydeepkumar Dhirajlal Thakkar vs Income Tax Officer on 19 September, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/17186/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 17186 of 2017
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JAYDEEPKUMAR DHIRAJLAL THAKKAR....Petitioner(s)
Versus
INCOME TAX OFFICER,....Respondent(s)
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Appearance:
UMAIDSINGH BHATI, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 19/09/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner is son of late Dhirajlal Thakkar who expired on 19.08.2012. The petitioner has challenged a notice dated 30.03.2017 issued by the respondent Assessing Officer to reopen the assessment of late Shri Dhirajlal Thakkar for the assessment year 201011. Case of the petitioner is that such notice is issued on the dead person. The department was well aware about the demise of Shri Dhirajlal Thakkar since, in other assessment proceedings, the department had filed further appeal against the legal heirs of the deceased. This fact was also brought to the Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Sep 19 23:04:28 IST 2017 C/SCA/17186/2017 ORDER notice of the department by the petitioner under letter dated 03.05.2017, despite which, the Assessing Officer is proceeding further with the assessment.
2. NOTICE, returnable on 01.11.2017. The respondent Assessing Officer may continue with the assessment in connection with the impugned notice, final order thereon shall not be passed without the leave of the Court.
(AKIL KURESHI, J.) (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Sep 19 23:04:28 IST 2017