2020 (5) TMI 633

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..... he orders passed in pursuance to the said notice are a nullity. Learned counsel for petitioner states that no notice was ever served upon the legal heirs within time and thus the proceedings are barred by limitation. In support of his submission, he relies upon Durlabhai Kanubhai Rajpara vs. Income Tax Officer Ward 1(3)(7), Surat, [ 2019 (4) TMI 784 - GUJARAT HIGH COURT ]; Rajender Kumar Sehgal vs .....

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..... The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The petition has been heard by way of video conferencing. It is pertinent to mention that present writ petition has been filed challenging the notice dated 31st March, 2019 and orders dated 21st November, 2019 and 27th December, 2019 passed by the respondent. Learned counsel for petitioner subm .....

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..... counsel accepts notice on behalf of the respondent. He prays for and is permitted to file a counter-affidavit/ reply-affidavit within a week. Rejoinder, if any, be filed within three days thereafter. List on 11 th June, 2020 for hearing and disposal. In the meantime, the operation of the impugned notice dated 31st March, 2019 and consequential orders dated 21st November, 2019 and 27th December, 20 .....

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