2011 (9) TMI 980 - HC - Income Tax

Review petition - succeed to the assets of the deceased - Held that - Similar question raised by the revenue in the case of CIT V/s. Rajesh Khanna 2017 (8) TMI 1066 - BOMBAY HIGH COURT has been rejected by this Court as held tha the understanding of the Revenue official, that there was an alleged dispute, would not be an acceptable cause in law. However, the proposed respondents are not prejudiced. We are not expressing any opinion on the maintainability of the Review Petition or on its merits. Equally, we are not expressing any opinion about the entitlement of the proposed respondents to succeed to the assets of the deceased. These are not relevant matters for deciding the Chamber Summons. We have before us a Review Petition, and its pendency will not assist or help either. It wold be better if the same is disposed of by granting full opportunity to the parties. In the larger interest of justice, we condone the delay, but by imposing conditions.

Summary

The High Court of Bombay dismissed the appeals with no order as to costs, citing a similar case involving the revenue that was rejected on 14/9/2011. (Case citation: 2011 (9) TMI 980 - BOMBAY HIGH COURT)