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TMI Blog2024 (12) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... entatives could take all contentions available to them except the fact that the initial notice was issued in the name of a dead person and consequently disposed of the Writ Petition - main impediment in the case of the appellant herein is that the High Court has curtailed their right to take a contention that the impugned Notices were initially issued in the name of a dead person; that solely because the appellant as a legal representative subsequently responded to the notices would not imply that the proceeding initiated was valid HELD THAT:- We set aside paragraph 4 of the impugned order and we permit the appellant herein to take the contention with regard to the initial Notice being issued in the name of a dead person-original assessee b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, reply was given by Ghanyashyam Anil Dhanani, son of late Anil Pragji Dhanani stating that his father, the assessee had passed away, though the Chartered Accountant informing that the assessee had passed away; thereafter another communication was issued on 19.07.2022 by the respondents seeking details of the legal representatives of the original assessee. The same was responded to by the Chartered Accountant and on becoming aware of the legal representatives of the deceased-original assessee order dated 30.07.2022 was passed under Section 148A(d) of the Income Tax Act, 1961 (for short the Act ). On the very next day of 31.07.2022, another order was passed under Section 148 A(d) in the name of the legal representatives of the deceased-orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections to the impugned notices in terms of the law laid down by this Court in the said judgment. Therefore, the assessees who are aggrieved, would be at liberty to pursue all rights and remedies in accordance with law, save and except for the issues that have been concluded by the said judgment. Therefore, learned counsel for the respondent-Revenue submitted that the appellant herein may be relegated to appear before the Assessing Officer and raise all contentions available to them to the impugned Notices. In response to this submission, learned counsel for the appellant submitted that no doubt the appellant would appear before the Assessing Officer on the basis of the judgment of this Court in Rajeev Bansal (Supra) but the main impedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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