2025 (4) TMI 352 - HC - Income Tax

Seeking permission to bring on record as the legal heir of the deceased petitioner during the pendency of this petition when the matter was closed for judgment - HELD THAT - It is in the interest of justice that the application is allowed. It is accordingly allowed in terms of prayer clause (b). Necessary amendments be carried out during the course of the day. Consequent to the present Interim Application being allowed the title of the judgment 2025 (2) TMI 296 - BOMBAY HIGH COURT passed by us is also required to be amended. Let the same be amended as Vijay Shrinivasrao Kulkarni being deceased through the legal heir Smt. Godavari Vijay Kulkarni . The Judgment be accordingly corrected and be made available to the parties.

Summary

In the case before the Bombay High Court, the applicant sought permission to be recognized as the legal heir of the deceased petitioner, Vijay Shrinivasrao Kulkarni, who passed away on December 11, 2024, during the pendency of the petition. The court, presided over by Justices G.S. Kulkarni and Advait M. Sethna, found it "in the interest of justice" to allow the application, permitting the applicant to be recorded as the legal heir. Consequently, the judgment dated February 4, 2025, was amended to reflect the change in parties, now titled as "Vijay Shrinivasrao Kulkarni being deceased through the legal heir Smt. Godavari Vijay Kulkarni." Additionally, the court extended the time granted to the Tribunal to adjudicate the proceedings by six weeks, keeping all contentions of the parties on the pending proceedings expressly open.