JUDGMENT :

[Sonia Gokani, J.]

1. Petitioner is before this Court seeking to challenge the proceedings carried out under Section 147, 148 and other allied provisions of the Income Tax Act, 1961 (“hereinafter referred to as “the Act”).

2. Brief facts leading to the present petition are as follows:-

2.1 This petition is filed by the legal heir of Late Smt Madhuben Kantibhai Patel being her son. Late Smt. Madhuben had filed the return of income for the assessment year 2017-18 through electronic medium on 1.1.2018 declaring the total income is of Rs.5,173/-.

2.2 She passed away unfortunately on 25th August, 2020 during the pandemic due to COVID-19 virus. The legal heirs applied to become the petitioner’s “Representative Assessee” on the ITBA portal on 13.3.2021 supplying the death certificate of the deceased, her PAN card and the legal heir’s PAN card with the affidavit certifying the legal heirs of the petitioner’s deceased husband. Registration as a legal heirs was rejected on 14.3.2021, as it did not fulfill the checklist of the documents.

2.3 On 24th March, 2021, the petitioner again made a request submitting all requisite documents. This was accepted and legal heirs also filed the return of income for assessment year 2020-21 on 26.3.2021 on behalf of Late Smt. Madhuben being registered as legal representative.

3. It is grievance on the part of the petitioner that respondent No.2 being aware of the petitioner being representative assessee, having issued the notice under Section 148 on 30.6.2021 under the name of the deceased for the assessment year 2017-18 stating that the respondent No.2 has reason to believe that the income chargeable to tax for the assessment year 2017-18 has escaped the assessment within the meaning of Section 147 of the Act. It is proposed to reassess the income while issuance of this notice under Section 148 of the Act.

4. The legal heirs had tendered two communications dated 19th July, 2021 and 22nd July, 2021 in response to the said notice challenging its validity on the ground that the notice to the deceased was impermissible under the law. The prayers sought for by the petitioner are as follows :-

“a. The Hon’ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order direction or command in the nature of writ of mandamus holding and declaring that the impugned notice issued in the name of the deceased petitioner is devoid of any legality.

b. The Hon’ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order, direction or command in the nature of writ of mandamus holding and declaring that the Notification No. 10/2021, dated 27.2.2021, Notification No. 38/2021 dated 27.4.2021, Notification No. 74/2021 and Notification No. 113/2021 are ultra vires the Income Tax Act, 1961 and the Finance Act, 2021 and that the Resultant Sections 147, 148, 149, 150 and 151 are ex-facie illegal as two parallel provisions cannot be applicable simultaneously under the same statue when the Finance Act has specifically amended the provisions of Section 148 and made it applicable from 1.4.2021.

c. That the Hon’ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside the impugned notice dated 30.6.2021 issued under Section 148 of the Income Tax Act by the Respondent No.2 .

d. The pending the hearing and final disposal of the petition, the Hon’ble Court be pleased to stay the proceedings instituted vide impugned notice dated 30.6.2021 issued under Section 148 of the Income Tax Act by the Assessing Officer and to restrain the respondent No.2 from acting in furtherance thereof.

e. For ad interim relief in terms of Para VIII(a), (b),(c) and (d) hereinabove.

f. Award the cost of this petition.

g. Grant such other and further reliefs as this Hon’ble Court deems fit.

5. This Court had issued notice to the respondents and also granted interim protection vide order dated 7th March,