2023 (1) TMI 1160

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....R.VARUN K.PATEL FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. Petitioner is before this Court aggrieved by the fact that the notice has been issued in the name of Mr. Kiranbhai Dinkarrai Dave, who has passed away on 03.11.2015. The defect being fundamental and as it is not curable under section 292BB of the Income Tax Act (the Act), the petitioner has approached this Cou....

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.... have issued notice on 11.04.2022 protecting the petitioner. 3. After Mr. Varun Patel, learned Senior Standing Counsel appeared with Mr. Dev Patel, learned advocate for the respondent, the matter is taken up for hearing. Denying the correctness of each and every allegation, it is submitted that for the Assessment Year 2015-16 the assessee has been identified as non-filer in the Non- Filer Managem....