2022 (6) TMI 1435

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....Kalpesh S. Turalkar For the Respondents : Mr. Suresh Kumar ORDER 1. The Petitioner is the son of the deceased Smt. Niranjana Kalyanji Tanna, who is stated to have passed away on 25th October, 2016. The factum of death of the Petitioner's mother is stated to have been brought to the notice of the Deputy Commissioner of Income Tax, Central Circle 4(4), CR 4 vide communication dated 7th Nove....

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....Raniben Khimji Patel Vs. The Assistant Commissioner of Income Tax, Central Circle 7(3) and Others in Writ Petition No.2329 of 2021 alongwith Writ Petition No.2394 of 2021 as also the judgment of Gujarat High court in the case of Bhupendra Bhikhalal Desai Vs. Income Tax Officer, Ward 1(2)(1) in [2021] 130 taxmanm.com 196 wherein the position of law is reiterated that a notice issued to a dead perso....