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2022 (1) TMI 1346 - HC - Income TaxReopening of assessment u/s 147 - notice issued to a dead assessee - HELD THAT:- The issue raised in the present writ application is no longer res integra in view of the decision of this High Court in the case of Bhupendra Bhikhalal Desai Vs. Income Tax Officer [2021 (3) TMI 892 - GUJARAT HIGH COURT] - We are informed that the aforesaid decision of this Court has been affirmed by the Hon’ble Supreme Court with the dismissal of Special Leave Petition filed by the Revenue [2021 (9) TMI 1474 - SC ORDER] This writ application succeeds and is hereby allowed. The impugned notice is hereby quashed and set aside. Decided in favour of assessee.
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