The want of a valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus affects the validity of the proceedings for assessment or reassessment.

ORDER :

SONIA GOKANI, J.

1. By way of the present petition under Article 226 of the Constitution of India challenge is to the validity of the notice dated 13.04.2021 issued under section 148 of the Income Tax Act, 1961. The respondent Assessing Officer proposed to assess the total income of the deceased assessee for the Assessment Year 2013-14.

2. The petitioner is a legal heir of the deceased assessee. Late Shri Vinod Kanjibhai Hirani, who passed away on 18.11.2017. The deceased was regularly assessed to tax at PAN:AAFPH 0807 H. He had filed return of income for the Assessment Year 2013-14. The respondent issued notice under section 148 on 13.04.2021 on the deceased assessee late Shri Vinod Kanjibhai Hirani proposing to assess his total income for the Assessment Year 2013-14.

3. The petitioner, as a legal heir of the deceased, had informed the respondent that late Shri Vinod Kanjibhai Hirani expired on 18.11.2017. The grievance on the part of the petitioner is that the respondent may finalize the assessment.

4. On the ground that the petitioner cannot be compensated in terms of money and it is well settled position of law that no notice can lie against the dead person, the present petition is preferred with the following reliefs:-

“10.0 The Petitioner, therefore, prays that this Hon’ble Court be pleased

(a) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned notice dated 13.04.2021 [ANNEXURE-A] issued by the Respondent proposing to reopen the completed assessment of the Petitioner for A.Y. 2013-14.

(b) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions declaring section 3(1) of the Taxation and other laws ( Relaxation and Amendment of Certain Provisions) Act 2020 and the notifications thereunder, including the Explanation contained in Notification No.20/2021 dated 31.03.2021 as well as Notification no.38/2021 dated 27.04.2021, which extend, for the purpose of issuance of Notice under Section 148 of the Income Tax Act, 1961 (‘the Act’ hereinafter), the time limit specified in Section 149 or sanction under Section 151 of the Act from 31.03.2021 to 30.04.2021 and from 30.04.2021 to 30.06.2021 respectively and further provide that provisions of Sections 148, 149 and 151 of the Act, as they stood as on 31.03.2021 before the commencement of the Finance Act, 2021 shall apply to the proceedings taken during this extended time limit as unconstitutional and ultra-virus.

(c) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions to furnish the copy of reasons recorded for reopening.

(d) To allow the Petitioner to amend the Petition in view of the reasons recorded and order that may be passed, if any, by the Respondent disposing off the objections.

(e) To call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice and order.

(f) Pending the hearing and final disposal of this petition to maintain status quo in the matter and ask the Respondent and its subordinates not to take any action or to do anything in furtherance and pursuance of this impugned notice.

(g) To allow this Petition with cost.

(h) To pass any further or other orders as the Hon’ble Court may deem proper in the interest of justice and in the circumstances of the case.”

5. Affidavit-in-reply on behalf of the respondent is filed. It is not disputed that late Shri Vinod Kanjibhai Hirani expired on 18.11.2017. He was regularly assessed and filed return of income upto Assessment Year 2013-14. However, due to his demise, notice under section 148 was issued for reopening . According to the respondent, legal heir of late Shri Vinod Kanjibhai Hirani, Shri Mehul V. Hirani had neither intimated the demise of late Shri Vinod Kanjibhai Hirani nor surrendered the fi