JUDGMENT :

K.R. Shriram, J.

1. Facts in both petitions are identical, save change in assessment year. In Writ Petition No.2329 of 2021 it is A.Y. 2014-15 and in Writ Petition No. 2394 of 2021 it is A.Y. 2013-14.

2. Petitioner is the legal heir of one Khimji Karamshi Patel who died on or about 2nd March, 2021. The death of assessee Khimji Karamshi Patel has been communicated to respondent. Notwithstanding the communication of death of Khimji Karamshi Patel, respondent has issued a notice under Section 148 of the Income Tax Act, 1961 (the Act) dated 30th June, 2021 for A.Y. 2014-15 stating that there are reasons to believe that Khimji Karamshi Patel’s income chargeable to tax for A.Y. 2014-15 has escaped assessment.

3. Identical notice has been issued for A.Y. 2013-14 as well which is also challenged separately in Writ Petition No.2394 of 2021. By this common order we are disposing both the petitions with the consent of the parties.

4. Petitioner has challenged the notice itself without taking further steps like for example asking for reasons to believe that income as chargeable to tax has escaped assessment.

5. Petitioner has impugned this notice on the grounds that notice issued in the