9911796707
TMI Blog2024 (12) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment u/s 147 - defects in notices issued against a dead person - right of legal representatives - as decided by HC [ 2024 (10) TMI 1618 - RAJASTHAN HIGH COURT] notices are alleged to be defective on the ground that the same were issued against a dead person, but the contents of the notices issued from time to time show that the name of the petitioner was reflected in the notice along with the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reference is also made to Section 159(6) and submitted that the direction to pay 20% of the demand was never an issue which was urged and argued before the High Court. If that be so, it will be open to the petitioner, Samir Andrea Kasliwal, to file a petition/application for review before the High Court pointing out the above facts. If any such petition/application is filed, the same will be cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At this stage, it is submitted that the petitioner, Samir Andrea Kasliwal, has not inherited the estate of his deceased father, Sanjay Kasliwal. Reference is also made to Section 159(6) of the Income Tax Act, 1961. It is submitted that the direction to pay 20% of the demand was never an issue which was urged and argued before the High Court. If that be so, it will be open to the petitioner, Sami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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