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TMI Blog2024 (6) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... arance: For the Petitioner(S) No. 1 : Vijay H Patel (7361) For the Respondent(S) No. 1 : Mr Nikunt K Raval (5558) ORAL ORDER (PER : HONOURABLE MR. JUSTICE NIRAL R. MEHTA) 1. In Special Civil Application No. 11756 of 2020, the petitioner has challenged the impugned order dated 30.05.2019 passed by the Assistant Commissioner of Income Tax, Ward-5, Anand under section 271 (1) (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through postal department. Thereafter, notice dated 11.07.2018 under section 142 (1) of the Act was issued. 5. It is the case of the petitioner that since he is not in receipt of any notice nor his father could receive the notice, no participation was made in the reassessment proceedings. Accordingly, assessment order dated 26.11.2018 was passed under section 144 read with section 148 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder has made the following submissions: 11. Mr. Patel, learned advocate for the petitioner, at the outset submitted that his father namely, late Mr. Vijaykumar Ambalal Patel expired on 27.05.2018. Thus the proceedings were concluded against a dead person which has no legal legs to stand. To substantiate the aforesaid contention, Mr. Patel has placed reliance on the decision of co-ordinate Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has held that the proceedings initiated by the respondent authority against a dead person as well as the impugned orders passed by it, is nullity. 14. Keeping in mind the aforesaid ratio, the facts of the present case which is not much in dispute, in the present case as well, the proceedings were concluded against a dead person. Thus the facts of the case of Pravinchandra A Shah (supra) are sq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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