IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15962 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No √

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DEEPAK ASHOKKUMAR SONI (LH OF ASHOKKUMAR HARAKHCHAN SONI) Versus NATIONAL FACELESS ASSESSMENT CENTRE, DELHI & ANR.

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Appearance:

MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MAUNIL G YAJNIK, SENIOR STANDING COUNSEL for the Respondent(s)

No. 2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 10/03/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1 RULE returnable forthwith. Learned Senior Standing Counsel Mr.Maunil Yajnik, waives service of notice of rule on behalf of the respondents. Since short issue is involved, the matter is taken up for final hearing and final disposal today.

2 The brief facts leading to filing of the present writ petition are as under:

2.1 The petitioner is the son and legal heir of late Shri Ashokkumar Harakhchand Soni, a deceased – assessee, who expired on 15.03.2024. It is the case of the petitioner that he requested to be registered as the legal heir on 11.07.2024, which was duly approved on 12.07.2024, after which, the petitioner filed the Return of Income of the deceased assessee for the Assessment Year 2024-25 on 20.07.2024 declaring a total income of Rs.9,08,700/-. It is further the case of the petitioner that, the said Return of Income has been duly e- verified by the petitioner in the capacity of the legal heir of the deceased assessee. The Return of Income was duly processed under Section 143(1) of the Income Tax Act, 1961 (for short “the Act”).

2.2 It appears that the scrutiny assessment proceedings were initiated in the case of late Shri Ashokkumar Harakhchand Soni for the Assessment Year 2023-24 vide notice issued under Section 143(2) of the Act dated 27.06.2024. During the said proceedings, the petitioner intimated the Assessing Officer regarding the demise of late Shri Ashokkumar Harakhchand Soni and after taking the said fact on record, the Assessment Order for the Assessment Year

2023-24 was passed on 27.03.2025.

2.3 Once again, without taking into consideration the fact that late Shri Ashokkumar Harakhchand Soni had passed away, scrutiny assessment proceedings were initiated in the name of the deceased Shri Ashokkumar Soni for the Assessment Year 2024-25 and notice was issued upon the petitioner under Section 143(2) of the Act on 28.06.2025 to which, the petitioner once again intimated the Assessing Officer about the demise of Late Shri Ashokkumar Harakhchand Soni vide reply dated 12.07.2025. However, despite such clear intimation, disregarding the fact, a subsequent notice under Section 142(1) of the Act came to be issued in the name of the deceased assessee.

3 Learned advocate Mr.Hardik Vora appearing for the petitioner, at the outset, has submitted that the respondent authority has issued notice under Section 143(2) of the Act dated 28.06.2025 in the name of Late Shri Ashokkumar Harakhchand Soni, who had expired on 15.03.2024.

3.1 It is contended that the petitioner is duly registered as the legal heir of late Shri Ashokkumar Harakhchand Soni on the Income Tax e-filing portal and the Return of Income for the Assessment Year 2024-25 has also been filed and duly e-

verified by the petitioner in the capacity of legal heir.

3.2 It is further submitted that during the course of scrutiny assessment proceedings for the Assessment Year 2023-24, the petitioner had time and again intimated the Assessing Officer about the demise of late Shri Ashokkumar Harakhchand Soni through detailed replies on the Income Tax Portal as well as through e-mails but, despite such intimation, the respondent department