IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 146 of 2025 ==========================================================

NIHALANI KALPNA SATRAM @ SATRAMDAS L.H. OF SATRAM CHELLARAM NIHALANI Versus DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA ==========================================================

Appearance:

DILIPKUMAR U PRAJAPATI(8344) for the Petitioner(s) No. 1 MRS KALPANA K RAVAL(1046) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 08/01/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr. Dilipkumar Prajapati for the petitioner and learned advocate Mr. Rudram Trivedi for learned advocate Mrs. Kalpana K. Raval for the respondent.

2. It was submitted by learned advocate Mr.Prajapati that the husband of the petitioner-Satram Chellaram Nihalani expired on 05.09.2019 and the same was intimated by the petitioner online and Income Tax Return of the late husband of the petitioner for A.Y. 2019-20 was filed on 30.10.2019 in capacity of legal heir.

3. It was submitted that however, the respondent-Assessing Officer, without considering such data, had an audacity to contend in the impugned order in para 5.1 to the effect that the online procedure was carried out by the legal heir to file the return of the assessee in the capacity of representative and there is a centralized system under CPC for processing of the return and therefore, he has no knowledge about the demise of the assessee. It was submitted that such stand taken by the respondent is self contradictory as the respondent is supposed to know about the status of the assessee as to whether the assesse is alive or not on verification of the income tax portal before issuance of any notice for reopening for earlier assessment year. It was therefore, submitted that initiation of the reopening proceedings for A.Y. 2014-15 is void ab initio.

4. Considering the above submission, issue Notice returnable on

04.02.2025. By way of ad interim relief, the assessment proceedings may continue, however, no final order shall be passed without permission of this Court during pendency of this petition. Direct service through Email is permitted.

(BHARGAV D. KARIA, J)

(D.N.RAY,J)

JYOTI V. JANI