PRAVINKUMAR B. TALAVIYA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Petitioner is before this Court seeking to challenge the action of the respondent authorities with following prayers:

(2.) The short question is as to whether notice under sec. 153C of the Income Tax Act ("The Act" for short) issued against deceased Pravinkumar B. Talaviya for the Assessment Year 2013-14 to Assessment Year 2019-20.

(3.) Relying on the decision of Bhupendra Bhikhalal Desai vs. Income Tax Officer, Ward 1(2)(1) , [2021] 130 taxmann.com 196 (Gujarat), where the Court has decided identical issue and disapproved the issuance of notice on the deceased relying on the following paragraphs: