JUDGMENT :

Vrushali V. Joshi, J.

1. Rule. Rule made returnable forthwith and heard finally with consent of the learned Counsel for the parties.

2. The petitioner has challenged the notice issued on dead person under Section 148 of the Income Tax Act, 1961 (for short, “the I.T. Act, 1961”) dated 31.03.2021. The entire proceedings started from illegal notice on a dead person under Section 147 of the I.T. Act, 1961 and culminating into a reassessment order which is also on dead person raising demand of Rs.5,89,18,411/- are wholly without jurisdiction.

3. The petitioner is the son and legal heir of late Vasudeo Damduji Jambhulkar who was an income tax Assessee having Permanent Account No. PAN : AKAPJ7925K and was assessed by respondent No.2, who was working under the respondent No.1 the Joint Commissioner of Income Tax, Range-4, Nagpur. The father of the petitioner died on 08.07.2020 leaving behind the petitioner as one of the legal heirs. During his life time he had filed the Income Tax Return for the year 2016-17 declaring taxable income of Rs.5,57,090/- and exempt income on sale of agricultural land of Rs.9,31,12,500/- which exempts under Section 10(37) of the I.T.Act, 1961. Full taxes