9911796707
TMI Blog2023 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... against only one - HELD THAT:- A careful perusal of the extract will show that the revenue were aware of the factum of death of Mr Kuldip Kohli, and that the proceeding had been attended by petitioner no. 1, i.e., Mr Darpan Kohli. Since this fact came to the knowledge of revenue, the impugned assessment order, although addressed to the deceased/assessee, adverts to the one of the legal heirs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner Through: Mr M Sufian Siddiqui with Mr Rakesh Bhugra, Mr Kumar Satish Shah and Ms Alya Veronica, Advs. For the Respondent Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandy, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv. RAJIV SHAKDHER, J. (ORAL): CM APPL. 30515/2023 1. Allowed, subject to just exceptions. W.P.(C) 7904/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , [in short, the Act ]. 6.1 Besides this, challenge is also laid to the assessment order dated 09.05.2023. 7. It is not in dispute that the impugned notice dated 06.04.2021 is addressed to one, Mr Kuldip Kohli. 8. The record discloses that Mr Kuldip Kohli expired on 22.12.2017. 9. We have on record a certificate which shows that the petitioners before us are the surviving family membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lution Deed. Further, Shri Darpan Kohli submitted that the assessee firm has been taken over by Shri Kuldip Kohli as proprietorship concern w.e.f. 01.1.2016. However, Mr. Kuldip Kohli, Proprietor of the firm w.e.f. 01.11.2016 was left for heavenly abode on 22.12.2017. Shri Darpan Kohli attended the assessment proceedings of said firm as Legal Representative of Mr. Kuldip Kohli . 13. A careful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -aside the assessment order. 18. It is directed accordingly. 19. The AO will issue notice to the petitioners, and grant them opportunity to present their defense qua the merits of the case. 20. The notice will indicate the date and time of the hearing. 21. Furthermore, the AO will also permit the petitioners to file written response(s), if opportunity is sought in that regard. 22. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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