Reassessment Notice Against Deceased Person Declared Null by Gujarat HC

Bipinbhai Vs ITO (Gujarat High Court)

The Gujarat High Court in Bipinbhai Vs Income Tax Officer considered a petition under Article 227 of the Constitution seeking to quash the reassessment order dated 21 March 2023 passed under Section 148A(d) of the Income Tax Act, 1961, and the consequential notice dated 23 March 2023 issued under Section 148 for the Assessment Year 2016–17.

The petitioner contended that the reassessment notice had been wrongly issued in the name of his deceased father, Mr. Melaji Bhalaji Bhoi, who had passed away on 30 May 2020—well before t

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