JAYDEEPKUMAR DHIRAJLAL THAKKAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Rule. Mrs. Mauna Bhatt, learned senior standing counsel waives service of rule on behalf of the respondent.

(2.) This petition under Article 226 of the Constitution of India challenges the notice dated 30.03.2017 issued by the respondent under section 148 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") .

(3.) The petitioner is the son of late Shri Dhirajlal Dayaljibhai Thakkar, who was engaged in the business of general merchant, commission agent and commodity broker, besides finance under the name and style of M/s. D.M. Finance and had been allotted PAN AAXPT0185C. Shri Dhirajlal Thakkar passed away on 19.08.2012 despite which the impugned notice dated 30.02017 came to be issued to Shri Dhirajlal Dayaljibhai Thakkar, viz. a dead person. The impugned notice having been issued to a dead person, the petitioner being his heir and legal representative has filed the present petition.