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2019 (10) TMI 861 - BOMBAY HIGH COURTValidity of reopening of assessment - as per assessee re-opening notice was issued in the name of dead person - HELD THAT:- We note that the impugned reopening notice is addressed as ‘Shobha Jagdish Ahuja, Legal Heir Jagdish M Ahuja, 402, Shravan, Plot No.542, 13th Road, Khar (W) Mumbai’. Therefore it cannot be said that the notice has been issued in the name of a dead person. In fact it is issued to the Petitioner as the legal heir of the dead person the late Mrs.Shobha Jagdish Ahuja. Thus there is no substance in this submission. We note that for an earlier Assessment Year namely 2010-2011 a similar issue had arisen and the Petitioner had filed a Writ Petition - Commissioner of Income Tax (Appeals)-34 having his office at Earnest House, Nariman Point, Mumbai had instructed his Advocate to state before this Court that if a hard copy of the appeal is filed by Petitioner, the same would be accepted by Commissioner of Income Tax (Appeals) and adjudicated upon. This has become necessary in view of the fact that the Petitioner claims that he is not the legal heir of late Mrs.Shobha Jagdish Ahuja and therefore, is in no position to obtain heir-ship certificate which would enable to e-file his appeal before Commissioner of Income tax (Appeals).
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