Gujarat High Court
Trupti Parimal Desai vs Income Tax Officer on 11 September, 2018
Author: Akil Kureshi
Bench: Akil Kureshi, B.N. Karia
C/SCA/13552/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 13552 of 2018
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TRUPTI PARIMAL DESAI
Versus
INCOME TAX OFFICER
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Appearance:
MR MANISH J SHAH(1320) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 11/09/2018
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner has challenged notice dated 29.03.2018 issued by the respondent-Assessing Officer to reopen the assessment of her mother for the assessment year 2011-12. The assessee- Hansaben Prataprai Desai had filed the return of income. She expired on 07.08.2011. The department had sought to reopen the assessment previously by issuing notice in the name of Hansaben Desai at which point of time, the petitioner had pointed out that she had already died. As a daughter she was a legal heir. We are informed that upon the department issuing notice of reopening in the name of the petitioner she had participated in such reassessment proceedings which culminated into an order of assessment being passed under section 143(3) read with section 147 of the Act on 08.02.2016. Once again to reopen such assessment impugned notice has Page 1 of 2 C/SCA/13552/2018 ORDER been issued which has been done in the name of the dead person. When this fact was brought to the notice of the department, the respondent sought to take recourse to section 292B of the Act. Counsel for the petitioner referred to the decision of this Court in case of Rasid Lala vs. Income Tax Officer reported in [2017] 77 Taxmann.com 39 and in case of Jaydeepkumar Dhirajlal Thakkar vs. Income Tax Officer reported in 401 ITR 302 and contended that notice against a dead person is invalid and void and the defect is not curable with the aid of section 292B of the Act.
2. Notice returnable on 09.10.2018. The Assessing Officer shall not proceed further with the assessment. Direct service is permitted.
(AKIL KURESHI, J) (B.N. KARIA, J) JYOTI V. JANI Page 2 of 2