2024 (6) TMI 1093

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..... son - HELD THAT:- The petitioner has placed on record the death certificate. Such certificate indicates the date of death as 08.05.2021. All the relevant communications, including the impugned assessment orders, are subsequent thereto. Consequently, orders impugned herein cannot be sustained. The impugned orders dated 19.09.2023 are set aside by leaving it open to the respondent to initiate procee .....

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..... irship certificate and pointed out that these proceedings are unsustainable since the impugned orders are against a dead person. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. 4. The petitioner has placed on record the death certificate. Such certificate indicates the date of death as 08.05.2021. All the relevant communications, including the impugne .....

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