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TMI Blog2023 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, Mr Kumar Satish Shah and Ms Alya Veronica, Advs. For the Respondent Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandy, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv. RAJIV SHAKDHER, J. (ORAL): CM APPL. 30515/2023 1. Allowed, subject to just exceptions. W.P.(C) 7904/2023 and CM APPL. 30514/2023 [Application filed on behalf of the petitioner seeking interi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. 7. It is not in dispute that the impugned notice dated 06.04.2021 is addressed to one, Mr Kuldip Kohli. 8. The record discloses that Mr Kuldip Kohli expired on 22.12.2017. 9. We have on record a certificate which shows that the petitioners before us are the surviving family members of the deceased/assessee, i.e., Mr Kuldip Kohli's. 10. Mr M Sufian Siddiqui, learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roprietorship concern w.e.f. 01.1.2016. However, Mr. Kuldip Kohli, Proprietor of the firm w.e.f. 01.11.2016 was left for heavenly abode on 22.12.2017. Shri Darpan Kohli attended the assessment proceedings of said firm as Legal Representative of Mr. Kuldip Kohli". 13. A careful perusal of the said extract will show that the respondent/revenue were aware of the factum of death of Mr Kuldip Kohli, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to present their defense qua the merits of the case. 20. The notice will indicate the date and time of the hearing. 21. Furthermore, the AO will also permit the petitioners to file written response(s), if opportunity is sought in that regard. 22. Needless to say, the AO will pass speaking order; copy of which will be furnished to the petitioner. 23. The writ petition is disposed of, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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