1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4005 OF 1987 Ranchhoddas M. Goculdas .. Petitioner V/s K.T. Randelia 1st Gift Tax Officer & Anr. .. Respondents Mr. B.D. Damodar i/b Kanga & Co. for the petitioner. Mr. P.S. Sahadevan for the respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 24TH AUGUST 2009 P.C. : 1. By the present petition, the petitioner impugns the notice dated 31st March 1987 issued by the respondent no.1. By the said notice, the petitioner was informed that the respondent no.1 proposed to re-assess the gift tax that has escaped assessment. The petitioner by communications dated 8th April 1987 and 7th December 1987 called on the respondent no.1 to disclose the reasons based on which the notice was issued. As the petitioner did not receive any reply, the present petition came to be filed. While admitting the petition, this Court granted interim relief in terms of prayer (d). 2 2. The petition has been filed in the year 1987. Till date, no reply has been filed nor at the time of hearing any reasons produced before us. 3. In a similar matter, in respect of the sister of the petitioner, being Writ Petition No. 3364 of 1987 (Mrs. Rohibni Cedric Santos v. Mrs. Prachi Sinha & Anr.) decided on 6th February 2002, a Coordinate Bench of this Court quashed the notice. 4. In our opinion, for the reasons set out in the above petition, this petition will have to be allowed. In the light of that, the notice dated 31st March 1987 is quashed. Rule is made absolute in terms of prayer clauses (a) and (b). There shall be no order as to costs. (D.G. KARNIK, J.) (F.I. REBELLO, J.)