HITENDRABHAI BABABHAI PATEL Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) The petitioner - legal heir of late Shri Jadiben Bababhai Patel, is seeking following main prayers.

(2.) The Court has issued notice on 14/2/2022 and granted ad-interim relief in terms of Para - 7(b).

(3.) Affidavit in reply is filed by the Authority stating that it is not in dispute that the return of income is filed for AY 2013-14 for the assessee - Jadiben Bababhai Patel. It is also not dispute that she passed away on 28/6/2017. However, on independent satisfaction regarding escapement of income, another notice under Sec. 148 of the Income Tax Act has been issued by the Authority for AY 2013-14 on 28/3/2021. The Authority has fairly stated that the said notice is against the dead person.