2019 (10) TMI 861

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..... 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 December 2018 has been passed adverse to the Petitioner in his capacity as the legal heir of one Late M .....

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..... ubmission. 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-appeal as the system would not accept appeal in the absence of a legal heir certificate. This the Petitioner is not able to do, as .....

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..... 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 our order dated 8 June 2018 in Writ Petition No.3157 of 2018 filed by the Petitioner in respect of Assessment Year 2010-11, we dispose of this Petition with .....

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