TMI Blog2020 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, the present writ petition and pending application are dismissed. However, the CIT (Appeals) and ITAT are directed to expedite the disposal of the appeals pending before them. It is clarified that this Court has not expressed any opinion on the merits of the matter and all the rights and contentions of the parties are left open. - W.P. (C) 5008/2020 - - - Dated:- 6-8-2020 - HON'B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (petitioner s husband) and all the consequential eight assessment orders for different assessment years passed under Section 144 of the Act. 3. Learned counsel for the petitioner submits that the sine qua non for acquiring jurisdiction to reopen an assessment is that notice under Section 148 of the Act should have been issued to a correct person and not to a dead person. Consequently, accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, the remaining assessment orders are pending challenge before the Commissioner, Income Tax (Appeals). 6. He submits that the judgment of this Court in Savita Kapila (supra) is inapplicable to the present case inasmuch as notices in the present case were issued in accordance with Section 159 of the Act to the deceased through the legal representative. 7. Having heard learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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