TMI Blog2022 (1) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Bhupendra Bhikhalal Desai Vs. Income Tax Officer [ 2 021 (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting aside the impugned notice dated 13.03.2021 [ANNEXURE-A] issued by the Respondent proposing to reopen the completed assessment of the Petitioner for A.Y. 2017-18. (b) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions to furnish the copy of reasons recorded for reopening. (c) To allow the Petitioner to amend the Petition in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication is to the notice of reopening issued under Section 148 of the Act for the A.Y. 2017-18, essentially on the ground that the same is without jurisdiction as the impugned notice has been issued to a dead assessee. 3. We have heard Mr. S.N. Divatia, learned advocate appearing for the petitioner and Mr. M.R. Bhatt, learned senior advocate appearing for the Revenue. 4. The issue raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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