GUNJAN GIRISHBHAI MEHTA Vs. DIRECTOR OF INVESTIGATION

JUDGEMENT

(1.) Heard the learned counsels for the parties and perused the relevant material.

(2.) Delay condoned.

(3.) Notice under Sec. 132 of the Income Tax Act, 1961 (for short "the Act") was issued in the name of a dead person. The said notice was duly received by the present petitioner as the legal heir of the dead person. Notice of assessment under Sec. 158BC of the Act was issued and in the assessment proceedings, where the income was declared to be 'nil', the present petitioner as the legal heir had participated. Thereafter, notice under Sec. 158BD of the Act was issued to the present petitioner on the basis of information coming to light in the course of search. Aggrieved, the petitioner moved the High Court and on dismissal of the writ petition filed, the present Special Leave Petition has been instituted.