VINODBHAI SHAMJIBHAI SAGPARIYA LR OF SHAMJIBHAI JINABHAI SAGPARIYA @ KANUBHAI JINABHAI SAGPARIYA V. INCOME TAX OFFICER WARD - 2 (1)(1) RKT

SCA/23107/2022

AI Insights

The case involves Vinodbhai Shamjibhai Sagpariya, the legal representative of the deceased Shamjibhai Jinabhai Sagpariya, who filed a petition against the Income Tax Officer, Ward - 2 (1)(1), RKT. The petitioner challenged the notices and orders issued by the Income Tax Department, which were directed to the deceased, despite the fact that the petitioner had communicated the death to the department and had been recognized as the legal heir. The court considered precedents and the facts presented, including the improper issuance of notices to a deceased person and the acknowledgment of the petitioner's legal status by the department.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 756215 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 21-12-2022
• Assessment Year: misc
• Other Referred Cases: Kanubhai Jinabhai Patel vs. Income-tax Officer, Savita Kapila vs. Assistant Commissioner
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NIKUNT RAVAL; KARAN SHANGANI
• Assessee Lawyers: FENIL MEHTA
• Keywords: Assessment Order; Impugned notices and orders; Interim relief; Legal heir; Quash and set aside
• Section: 148; 142(1)

Judgement Text

"C/SCA/23107/2022 ORDER DATED: 21/12/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 23107 of 2022 ========================================================== VINODBHAI SHAMJIBHAI SAGPARIYA LR OF SHAMJIBHAI JINABHAI SAGPARIYA @ KANUBHAI JINABHAI SAGPARIYA Versus INCOME TAX OFFICER WARD - 2 (1)(1) RKT ========================================================== Appearance: MR FENIL H MEHTA(11663) for the Petitioner(s) No. 1 MR NIKUNT RAVAL ASSISTED BY MR.KARAN SHANGANI (1046) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 21/12/2022 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1 . T h e a c t i o n o f t h e r e s p o n d e n t s i n c e h a s a g g r i e v e d t h e p e t i t i o n e r , i t h a s a p p r o a c h e d t h i s C o u r t b y w a y o f t h e p r e s e n t p e t i t i o n w h e r e t h i s C o u r t w h i l e i s s u i n g t h e n o t i c e o n 2 2 . 1 1 . 2 0 2 2 p a s s e d t h e f o l l o w i n g o r d e r : “1. Present petition is filed under Article 226 of the Constitution of India seeking following reliefs: “(a) quash and set aside the impugned notices and orders at Annexure- 'A', 'B1’, ‘B2;’, 'C', 'D1’, ‘D2’, ‘D3’, ‘D4’, ‘D5’', ‘D6’ to this Petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation Page 1 of 5 C/SCA/23107/2022 ORDER DATED: 21/12/2022 and operation of the orders at Annexure C to this petition and stay further proceedings of recovery for A.Y. 2014-15; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition.” 2. It is the case of the petitioner that the notice is issued to the deceased, who passed away on 20.08.2017. 3. Notice for final disposal, returnable on 13.12.2022. 4. By way of interim relief, it is directed that the process of assessment shall continue with the cooperation of the petitioner, however, the final assessment order shall not be passed before the returnable date. 5. Over and above the regular mode of service, service of notice through e-mode on the official e-mail ID is permitted.” 2 . W e h a v e h e a r d t h e l e a r n e d a d v o c a t e , M r . F e n i l M e h t a f o r t h e p e t i t i o n e r , w h o h a s d r a w n t h e a t t e n t i o n o f t h i s C o u r t t h a t t h e Page 2 of 5 C/SCA/23107/2022 ORDER DATED: 21/12/2022 d e a t h o f t h e f a t h e r o f t h e p e t i t i o n e r h a d b e e n c o m m u n i c a t e d t o t h e d e p a r t m e n t o n 2 9 . 0 3 . 2 0 1 9 , t h e d e a t h h a d o c c u r r e d o n 2 0 . 0 8 . 2 0 1 7 . I t w a s a r e q u e s t t o a l l o w h i m t o b e a l e g a l h e i r w i t h P A N N o . A E L P P 3 4 7 6 J . T h e s a i d r e q u e s t h a d a l s o b e e n a l l o w e d o n 3 0 . 0 3 . 2 0 1 9 a n d y e t t h e a u t h o r i t y c o n c e r n e d h a d c o n t i n u e d t o i s s u e t h e n o t i c e u p o n t h e d e a t h p e r s o n . 2 . 1H e h a s a l s o r e l i e d o n t h e d e c i s i o n o f t h i s C o u r t i n c a s e o f K a n u b h a i J i n a b h a i P a t e l v s . I n c o m e - t a x O f f i c e r , r e p o r t e d i n [ 2 0 2 2 ] 1 3 9 t a x m a n n . c o m 5 8 0 ( G u j . ) a n d a l s o o n t h e d e c i s i o n o f t h e D e l h i H i g h C o u r t i n c a s e o f S a v i t a K a p i l a v s . A s s i s t a n t C o m m i s s i o n e r , r e p o r t e d i n [ 2 0 2 0 ] 1 1 8 t a x m a n n . c o m 4 6 ( D e l h i ) . Page 3 of 5 C/SCA/23107/2022 ORDER DATED: 21/12/2022 3 . L e a r n e d s e n i o r s t a n d i n g c o u n s e l , M r . R a v a l a s s i s t e d b y t h e l e a r n e d a d v o c a t e , M r . K a r a n S a n g h a n i d o e s n o t d i s p u t e t h e f a c t o f t h e d e p a r t m e n t h a v i n g b e e n c o m m u n i c a t e d t h i s w e l l i n t i m e o n 2 9 . 0 3 . 2 0 1 9 a n d g r a n t e d i t s a p p r o v a l o f 3 0 . 0 3 . 2 0 1 9 . 4 . T h e s h o w c a u s e n o t i c e h a s b e e n i s s u e d o n 1 0 . 0 3 . 2 0 2 2 a n d t h e f a t h e r o f p e t i t i o n e r ( s i n c e d e c e a s e d ) h a d p a s s e d a w a y o n 2 0 . 0 8 . 2 0 1 7 , t h e i n t i m a t i o n h a d a l r e a d y b e e n s e n t o n 2 9 . 0 3 . 2 0 1 9 a n d t h e r e f o r e , a n y n o t i c e s u b s e q u e n t t h e r e t o a f t e r t h e r e s p o n d e n t h a d a c k n o w l e d g e d t h e s a m e a n d h a d a p p r o v e d t h e r e q u e s t o n 3 0 . 0 3 . 2 0 1 9 i s v o i d a b i n i t i o a n d h e n c e , t h e p e t i t i o n d e s e r v e s t o b e a l l o w e d . 5 . W e n o t i c e t h a t t w o n o t i c e s u n d e r Page 4 of 5 C/SCA/23107/2022 ORDER DATED: 21/12/2022 S e c t i o n s 1 4 8 a n d 1 4 2 ( 1 ) o f t h e I T A c t a n d t h e f i n a l s h o w c a u s e n o t i c e s f o r t h e a s s e s s m e n t y e a r 2 0 1 4 - 1 5 h a d b e e n i s s u e d , w h i c h a l l c u l m i n a t e d i n t o t h e p a s s i n g o f a n a s s e s s m e n t o r d e r , w h i c h i s i m p u g n e d i n t h e p r e s e n t p e t i t i o n . 6 . R e s u l t a n t l y , t h i s p e t i t i o n i s a l l o w e d q u a s h i n g a n d s e t t i n g a s i d e t h e o r d e r o f a s s e s s m e n t d a t e d 2 2 . 0 3 . 2 0 2 2 f o r t h e a s s e s s m e n t y e a r 2 0 1 4 - 1 5 a n d a l l c o n s e q u e n t i a l n o t i c e s . 7 . O v e r a n d a b o v e t h e r e g u l a r m o d e o f s e r v i c e , d i r e c t s e r v i c e t h r o u g h e - m o d e o n o f f i c i a l e m a i l a d d r e s s i s a l s o p e r m i t t e d . (SONIA GOKANI, J) (MAUNA M. BHATT,J) M.M.MIRZA Page 5 of 5 "