(1.) Having regard to the compass of the case involved in the petition and on the request made by the learned advocates appearing for the parties, the petition is taken up for final consideration.
(2.) By filing this petition under Article 226 of the Constitution, the petitioner Himadri Kandarp Mehta has prayed to set aside the notice dtd. 12/3/2019 issued to one Kandarp Yasashvibhai Mehta, which is a notice under Sec. 148 of the Income Tax Act, 1961 seeking to reopen the assessment stating that the assessing officer had reason to believe that income of the said assessee chargeable to tax in respect of assessment year 2012-13 has escaped the assessment. The aforementioned impugned notice came to be issued after a gap of four years.
(3.) Noticing the relevant facts, while the impugned notice was received on 12/3/2019, it was stated in the petition that the said assessee Kandarp Yasashvibhai Mehta died on 21/12/2012. The factum of death of the said assessee is evidenced by the death certificate issued by the competent authority and produced on the record of the petition. The petitioner herein, who happens to be the daughter and legal heir of the deceased assessee Kandarp Y. Mehta, addressed a letter to the authority on 3/7/2019 stating that the said Kandarp Y. Mehta had passed away, sending with the communication, copy of the death certificate as well.