9911796707
TMI Blog2021 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... record the death certificate issued by the North Delhi Municipal Corporation. Respondent has not disputed the factum of death of the assessee prior to the issuance of the Impugned Notice. He, however, submits that in the present case, even if this Notice is set aside by this Court, the respondents still be entitled to issue a fresh notice to the LRs of the deceased assessee in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961, in the name of the deceased, assessee late Sh. Ram Avtar Bhageria, for the Assessment Year 2017-18. 2. The learned counsel for the petitioner, placing reliance on the judgment of this Court in Savita Kapila, Legal Heir of Late Shri Mohinder Paul Kapila v. Assistant Commissioner of Income Tax, Circle 43(1) Delhi, in W.P.(C) 3258 of 2020, submits that as the notice has been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. In view of the above and taking into account the judgment of this Court in Savita Kapila (supra), the Impugned Notice dated 24 th June, 2021, having been issued in favour of the assessee who was no longer alive, is set aside. This order, however, shall not bar the respondents from issuing a fresh notice for the concerned Assessment Year to the LRs of the deceased assessee in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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