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2018 (6) TMI 1667 - BOMBAY HIGH COURTAppeal of Legal heir of the Assessee - absence of any evidence of legal heirship and/or death Certificate - HELD THAT:- Today Mr. Kotangle, on instructions from Mr. Rajesh Sawant, Income Tax Officer 23 (3)(3), Mumbai states that if an appeal is filed in physical form i.e. hard copy with the CIT (Appeals) [CIT(A)]34, Earnest House, Nariman Point, Mumbai, the same would be accepted by the Revenue. In the above view, in case the petitioner does files an appeal in the physical form with the office of the CIT(A)34 at Earnest House, Nariman Point, Mumbai within a period of 2 weeks from today, the same would be entertained by the CIT(A) without taking up plea of limitation. The petition is disposed of in the above terms.
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