2018 (6) TMI 1667

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....k Kotangle a/w Mr. Prabhakar Ranshur Padma Divakar for the respondent P.C. 1. At the request of the parties, the petition is being disposed of finally at the stage of admission. 2. On 12th April, 2018, we passed the following order :­  "1. On 16th March, 2017, we passed the following order :­ "1. This petition under Article 226 of the Constitution of India c....

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.... in the absence of any evidence of legal heirship and/or death Certificate of Ms. Shobha Ahuja. Thus, without any remedy. 3. Mr. Kotangale, Learned Counsel appearing for the respondent seeks time to take instructions and file Affidavitin­support, if necessary. In the above view, the adjournment to 22nd March 2018, as sought for by Mr. Kotangale is granted. 4. However, the res....

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....computer system is not accepting the appeal sought to be filed by the petitioner in the absence of legal heirship and / or death certificate of Mrs. Shobha Ahuja. Moreover, it is the case of the petitioner that he has not the legal heir of Mrs. Shobha Ahuja. Thus, the entire proceedings against him have no basis in law. These are matters of fact which could appropriately be challenged before the a....

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.... Income Tax Officer ­23 (3)(3), Mumbai states that if an appeal is filed in physical form i.e. hard copy with the Commissioner of Income Tax (Appeals) [CIT(A)]­34, Earnest House, Nariman Point, Mumbai, the same would be accepted by the Revenue. 8. In the above view, in case the petitioner does files an appeal in the physical form with the office of the CIT(A)­34 at Earnest House, Na....