KASHMIRA SANDIP DANAK Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Petitioner is before this Court seeking to question the action of the respondent authority. The petitioner challenges the validity of the notice under sec. 148 of the Income Tax Act issued on 31/3/2019. According to the petitioner there is no confirmation as to whether the petitioner is true and legal heir of late Shri Arvind S. Dave. The petitioner is an individual residing at 4, Ashwamegh Duplex, Samta Road, Subhanpura, Vadodara. Her late father Shri Arvind S. Dave left for heavenly abode on 6/9/2016. The summons was issued on 6/9/2016 on the last known address of her father being "71, Alembic Nagar, Refinary Road, Gorwa, Vadodara as per the Income Tax Database records, which was served upon the neighbours instead of being affixed on the premises for the reasons best known to the respondent.

(2.) It is the grievance of the petitioner that there is no signature of the recipient i.e. Shri Paresh Singh nor was anything sent on petitioner's mobile number. The respondent issued notice under sec. 148 of the Income Tax Act dtd. 31/3/2019 in the name of the petitioner, which was served upon Shri Paresh Singh, who is the neighbour and who handed over the same to the petitioner. There is no name or signature of the recipient or mobile number to address as received. It is also the say of the petitioner that she was not the only child of late Shri Arvind S. Dave. She had other siblings,namely,Divyangkumar A. Dave, Bhaveshkumar A. Dave and Yagneshkumar A. Dave. She was the youngest of the lot and she is married.

(3.) We notice that the information under sec. 133(6) of the Act had been called for in the name of Shri Arvind S. Dave. Affidavit-in-reply on behalf of the respondent has come on the record.