Gujarat High Court
Vinodbhai Shamjibhai Sagpariya Lr Of ... vs Income Tax Officer Ward - 2 (1)(1) Rkt on 21 December, 2022
Author: Sonia Gokani
Bench: Sonia Gokani
C/SCA/23106/2022 ORDER DATED: 21/12/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 23106 of 2022
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VINODBHAI SHAMJIBHAI SAGPARIYA LR OF SHAMJIBHAI JINABHAI
SAGPARIYA @ KANUBHAI JINABHAI SAGPARIYA
Versus
INCOME TAX OFFICER WARD - 2 (1)(1) RKT
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Appearance:
MR FENIL H MEHTA(11663) for the Petitioner(s) No. 1
MR NIKUNT RAVAL ASSISTED BY MR.KARAN SHANGAI for the
Respondent(s) No. 1
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CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI
and
HONOURABLE MRS. JUSTICE MAUNA M. BHATT
Date : 21/12/2022
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)
1. The action of the respondent since has aggrieved the petitioner, it has approached this Court by way of the present petition where this Court while issuing the notice on 22.11.2022 passed the following order:
"1. Present petition is filed under Article 226 of the Constitution of India seeking following reliefs:
"(a) quash and set aside the impugned notices and orders at Annexure- 'A', 'B1', 'B2;', 'C', 'D1', 'D2', 'D3', 'D4', 'D5'', 'D6' to this Petition;
(b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the orders at Annexure C to this Page 1 of 5 Downloaded on : Sat Dec 24 04:36:19 IST 2022 C/SCA/23106/2022 ORDER DATED: 21/12/2022 petition and stay further proceedings of recovery for A.Y. 2013-14;
(c) any other and further relief deemed just and proper be granted in the interest of justice;
(d) to provide for the cost of this petition."
2. It is the case of the petitioner that the notice is issued to the deceased, who passed away on 20.08.2017.
3. Notice for final disposal, returnable on 13.12.2022.
4. By way of interim relief, it is directed that the process of assessment shall continue with the cooperation of the petitioner, however, the final assessment order shall not be passed before the returnable date.
5. Over and above the regular mode of service, service of notice through e-mode on the official e-mail ID is permitted."
2. We have heard the learned advocate, Mr.Fenil Mehta for the petitioner, who has drawn the attention of this Court that the death of the father of the petitioner had Page 2 of 5 Downloaded on : Sat Dec 24 04:36:19 IST 2022 C/SCA/23106/2022 ORDER DATED: 21/12/2022 been communicated to the department on 29.03.2019, the death had occurred on 20.08.2017. It was a request to allow him to be a legal heir with PAN No.AELPP3476J. The said request had also been allowed on 30.03.2019 and yet the authority concerned had continued to issue the notice upon the death person.
2.1 He has also relied on the decision of this Court in case of Kanubhai Jinabhai Patel vs. Income-tax Officer, reported in [2022] 139 taxmann.com 580 (Guj.) and also on the decision of the Delhi High Court in case of Savita Kapila vs. Assistant Commissioner, reported in [2020] 118 taxmann.com 46 (Delhi).
3. Learned senior standing counsel, Page 3 of 5 Downloaded on : Sat Dec 24 04:36:19 IST 2022 C/SCA/23106/2022 ORDER DATED: 21/12/2022 Mr.Raval assisted by the learned advocate, Mr.Karan Sanghani does not dispute the fact of the department having been communicated this well in time on 29.03.2019 and granted its approval of 30.03.2019.
4. The show cause notice has been issued on 10.03.2022 and the father of petitioner (since deceased) had passed away on 20.08.2017, the intimation had already been sent on 29.03.2019 and therefore, any notice subsequent thereto after the respondent had acknowledged the same and had approved the request on 30.03.2019 is void ab initio and hence, the petition deserves to be allowed.
5. We notice that two notices under Sections 148 and 142(1) of the IT Act and Page 4 of 5 Downloaded on : Sat Dec 24 04:36:19 IST 2022 C/SCA/23106/2022 ORDER DATED: 21/12/2022 the final show cause notices for the assessment year 2012-13 had been issued, which all culminated into the passing of an assessment order, which is impugned in the present petition.
6. Resultantly, this petition is allowed quashing and setting aside the order of assessment dated 22.03.2022 for the assessment year 2013-14 and all consequential notices.
7. Over and above the regular mode of service, direct service through e-mode on official email address is also permitted.
(SONIA GOKANI, J) (MAUNA M. BHATT,J) M.M.MIRZA Page 5 of 5 Downloaded on : Sat Dec 24 04:36:19 IST 2022