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TMI Blog2019 (10) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 - Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Sham Walve, for Respondents. ORDER P.C. : This Petition under Article 226 of Constitution of India challenges assessment Order dated 31 December 2018 passed by the Assessing Officer-Respondent No.2 under section 144 read with section 147 of the Income Tax Act, 1961(Act). It relates to Assessment Year 2011-12. The impugned order dated 31 Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner as the legal heir of the dead person the late Mrs.Shobha Jagdish Ahuja. Thus there is no substance in this submission. 3. The Petitioner next contends that this Court should entertain this Petition as he is unable to file an appeal from the impugned order dated 31 December 2018 to the Commissioner of Income Tax (Appeals)-34. This as the Petitioner was not able to file the e-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner 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). 5. In the above circumstances following o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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