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of <h1>Supreme Court Terminates Legal Proceedings After Appellant's Demise, Declaring Appeal Null and Void with No Further Action</h1> SC disposed of the appeal as infructuous following the appellant's death in 2023, with legal heirs choosing not to continue the litigation. The Court ... Expenses incurred on coronary by-pass operation allowance as a deductible expense u/s 31 or Section 37 of the Income Tax Act, 1961 - as decided by HC [2011 (5) TMI 31 - DELHI HIGH COURT] petitioner's claim for allowing deduction of the expenses incurred by him on his coronary surgery u/s 31 of the IT Act, is rejected. Also claim a deduction on account of expenses incurred by the assessee on his coronary surgery under section 37(1) of the IT Act would have to be rejected HELD THAT:- Appellant informs that the appellant has passed away and the legal heirs do not intend to pursue this litigation further. We are further informed that the appellant passed away way back in 2023, even otherwise, the appeal has been abated. This appeal stands disposed of as having become infructuous. The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, disposed of the appeal as infructuous due to the appellant's death in 2023 and the legal heirs' decision not to pursue the litigation. The Court held that 'the appeal has been abated' and accordingly 'stands disposed of.' All pending applications were also disposed of.
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