TMI Blog2022 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed against the dead assessee, is invalid and the same cannot be sustained in the eyes of law. WP allowed. - D.B. Civil Writ Petition No. 6489/2022 - - - Dated:- 8-9-2022 - HON'BLE MR. JUSTICE SANDEEP MEHTA AND HON'BLE MR. JUSTICE KULDEEP MATHUR For Petitioner: Mr. Mahendra Gargieya And Mr. Devang Gargieya. For Respondent: Mr. K.K. Bissa And Mr. G.S. Chouhan. JUDGMENT PER HON BLE MEHTA, J. The instant writ petition has been preferred on behalf of the assessee Late Smt. Shobha Mehta through her legal heir Shri Kanhaiya Lal Mehta for challenging the reassessment notice (Annexure-P/7) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve husband Shri Kanhaiya Lal Mehta. He thus urged that the fictitious plea taken by the respondent that the department was not aware regarding death of the assessee, has no foundation and is nothing but a ploy to somehow or the other justify non-service of notice upon the legal heir of the assessee before initiating the re-assessment proceedings. In support of his contentions, Shri Gargieya placed reliance on the Division Bench Judgment of this Court in the case of Smt. Kesar Devi vs. Commissioner of Income Tax reported in (2009) 227 CTR 621 (Rajasthan) wherein, the Division Bench had held that the notice was issued to the dead person. The case cannot be decided in absence of the affected party and hence, the notice was invalid. Rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax, Circle-2, Udaipur had been intimated regarding the death of the assessee. The assessment order dated 21.12.2017 (Annexure-P/5) was passed taking into account the fact that the assessee had expired. Thus, the plea of the respondent authorities that they were not intimated regarding the death of the assessee Smt. Shobha Mehta, is factually incorrect. It is not in dispute that the notice of re-assessment under Section 148 of the Income Tax Act was issued to the assessee Smt. Shobha Mehta who had expired about 6 years back. No notice whatsoever was issued to the legal representative/s of the assessee before undertaking the reassessment proceedings. Thus, the impugned re-assessment and the assessment order having been passed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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