[Cites 4, Cited by 0]
Gujarat High Court
Deepak Ashokkumar Soni (Lh Of ... vs National Faceless Assessment Centre, ... on 10 March, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/15962/2025 JUDGMENT DATED: 10/03/2026
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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
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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
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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,
NEUTRAL CITATION
C/SCA/15962/2025 JUDGMENT DATED: 10/03/2026
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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,
NEUTRAL CITATION
C/SCA/15962/2025 JUDGMENT DATED: 10/03/2026
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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 has proceeded to initiate assessment proceedings
for the Assessment Year 2024-25 in the name of the deceased
assessee.
3.3 By placing reliance on the judgement of this Court in the
case of Krishnaawtar Kabra L/h of Jagannath Rampal Kabra
vs. Income Tax Officer, reported in [2022] 140 taxmann. Com
423 (Gujarat), learned advocate Mr.Hardik Vora submitted
that the impugned notice may be quashed and set aside.
NEUTRAL CITATION
C/SCA/15962/2025 JUDGMENT DATED: 10/03/2026
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4 Learned Senior Standing Counsel Mr.Maunil Yajnik
appearing for the respondent - revenue has, on instructions,
submitted that the respondents are unable to controvert the
fact that the notice has been issued on a dead person. He has
submitted that liberty may be reserved in favour of the
revenue for reopening the assessment / continuing the
assessment proceedings, if permissible in accordance with
law.
5 Thus, from the aforementioned averments made in the
writ petition and the submissions made by learned advocate
Mr.Hardik Vora for the petitioner, it is an established fact that
the impugned notice issued under Section 143(2) of the Act
for the Assessment Year 2024-25 dated 28.06.2025 has been
passed against the dead person.
6 Thus, the impugned notice dated 28.06.2025 issued
under Section 143(2) of the Act, is hereby quashed and set
aside. However, liberty is reserved in favour of the revenue to
reopen or re-initiate the assessment proceedings if
permissible in accordance with law.
7 The petition stands allowed accordingly. Rule is made
absolute with no order as to costs.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
BIMAL /1
