Notice of reopening issued under Section 148 to dead assessee is without jurisdiction

The Hon’able Gujarat High Court in matter of Arunaben Kanaiyalal Patel L/R of Late Kanaiyalal Dalsukh Patel Versus Asst. Commissioner of Income Tax affirmed that Notice of reopening issued under Section 148 to dead assessee is without jurisdiction.

The Text is given below:

2. The subject matter of challenge in the present writ application 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 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 reported in (2021) 320 CTR(Guj.) 289. 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 vide order dated 27.09.2021.

5. In view of the aforesaid, this writ application succeeds and is hereby allowed. The impugned notice is hereby quashed and set aside. All consequential proceedings pursuant thereto also stand terminated.