2023 (9) TMI 110

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....ufian Siddiqui with Mr Rakesh Bhugra, Mr Kumar Satish Shah and Ms Alya Veronica, Advs. For the Respondent Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandy, Jr Standing Counsel along with Mr Utkarsh Tiwari, Adv. RAJIV SHAKDHER, J. (ORAL): CM APPL. 30515/2023 1. Allowed, subject to just exceptions. W.P.(C) 7904/2023 and CM APPL. 30514/2023 [Application filed on....

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....enge is also laid to the assessment order dated 09.05.2023. 7. It is not in dispute that the impugned notice dated 06.04.2021 is addressed to one, Mr Kuldip Kohli. 8. The record discloses that Mr Kuldip Kohli expired on 22.12.2017. 9. We have on record a certificate which shows that the petitioners before us are the surviving family members of the deceased/assessee, i.e., Mr Kuldip Kohli'....

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....ted that the assessee firm has been taken over by Shri Kuldip Kohli as proprietorship concern w.e.f. 01.1.2016. However, Mr. Kuldip Kohli, Proprietor of the firm w.e.f. 01.11.2016 was left for heavenly abode on 22.12.2017. Shri Darpan Kohli attended the assessment proceedings of said firm as Legal Representative of Mr. Kuldip Kohli". 13. A careful perusal of the said extract will show that the ....