2022 (6) TMI 1435

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..... th of late Smt. Niranjana Kalyanji Tanna and, therefore, we have no hesitation in holding that the notices impugned are invalid and non est in the eyes of law and cannot therefore be upheld. WP allowed. - Dhiraj Singh Thakur And Abhay Ahuja, JJ. For the Petitioner : Mr. Madhur Agrawal with Mr. Fenil Bhatt Mr. Kalpesh S. Turalkar For the Respondents : Mr. Suresh Kumar ORDER .....

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..... the impugned notices issued by the Respondents are non est in the eyes of law, as it cannot be fathomed as to how a person who is not alive could be expected to respond to the notice issued by the office of the Respondents. 3. Learned Counsel for the Petitioner placed reliance upon a judgment of this Court in the case of Raniben Khimji Patel Vs. The Assistant Commissioner of Income Tax, Centra .....

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