ORAL JUDGMENT

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

1. With consent of the learned advocates for the respective parties, the matter is taken up for final hearing.

2. RULE. Learned Senior Standing Counsel Mr.Bhatt waives service of notice of rule on behalf of the respondent.

BRIE F FACT S :

3. The Petitioner is a son and legal heir of Late Chandrakant Shivram Trivedi, a deceased-assessee, who has passed away on 26.01.2023.

4. By way of the present writ petition, the petitioner has assailed the Notice dated 27.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short “the IT Act”) in the name of the deceased assessee for the Assessment Year (AY) 2019-20, seeking re-assessment of income and has further prayed to direct the respondent not to proceed further or pass final order under Section 143(3) read with Section 147 of the IT Act.

5. Deceased-assessee had filed his return of income for AY 2019-20 on 25.09.2019 declaring total income of Rs.34,15,030/- and exempt income of Rs.13,46,999/-. An information was received that search action under Section 132 of the IT Act was conducted in the case of B Safal Group, City Estate Group, City Estate Management India and City Procon Realtors Pvt Ltd and several incriminating documents were found and seized. On the basis of the said information, the respondent issued notice under Section 148 of the IT Act dated 27.03.2025, after taking approval from Principal Commissioner of Income Tax, Ahmedabad-3 alleging that income of Rs.27,11,85,955/- has escaped assessment. The petitioner filed a reply dated 23.04.2025, informing the respondent that Shri Chandrakant Trivedi had passed away on 26.01.2023 and categorically stating that the deceased assessee had not entered into any transaction with the B Safal Real Estate and City Estate Management Group.

6. Without taking into consideration the fact that Late Chandrakant Trivedi had passed away, re-assessment proceedings were continued in the name of deceased assessee. Vide letter dated 19.12.2025, the Petitioner was provided satisfaction note and approval of prescribed authority. Vide letter dated 23.12.2025, the petitioner further informed the respondent that the deceased assessee was survived by four children viz. three daughters and one son, being the petitioner herein.

SUBMISSION S O N BEHAL F O F PETITIONE R:

7. Learned advocate Mr.Vora has submitted that the respondent invoked the provision of Section 148 of the IT Act, by issuing the Notice under Section 148 of the IT Act, without following the procedure. Firstly, it is submitted that the Notice issued under section 148 of the Act dated 27.03.2025 has been issued in the name of Late Chandrakant Shivram Trivedi, who had passed away on 26.01.2023 and any notice issued in the name of a deceased person is void ab initio and unenforceable in law. He has submitted that consequently, in the absence of a valid notice, the assumption of jurisdiction under section 147 of the Act is bad in law and the entire re-assessment proceedings deserve to be quashed.

8. Secondly, it is submitted by learned advocate Mr.Vora that the re-assessment proceedings were initiated on the basis of hand written extract of the inquiry register, which was found from the premises of M/s.City Estate Management India and M/s.City Procon Realtors Pvt. Ltd., a real estate broker providing services to B Safal Group. It is submitted that the reopening of the assessment based on the search proceedings and that too only on the basis of extract of a paper, is illegal and a vague attempt made by the Assessing Officer to rope in the petitioner on the basis of the same material. It is contended that upon perusal of the hand written extract of the inquiry register, it is pointed out that the same contains the endorsement “NA” i.e. non-agricultural land of the survey number mentioned therein and unquestionably in the present case, the petitioner vide sale deed dated 05.01.2019, had sold the land which was an agricultural lan