2023 (12) TMI 154

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....neet Bhatia & Mr. Aamnaya Jagannath Mishra, Advs. For the Respondents Through: Mr. Adish Jain, Adv. For Mr. Rajeev Aggarwal, ASC. ORDER 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The legal representative of Manohar Lal Wadhwa (Taxpayer), who expired on 21.06.2020, has filed the present petition impugning an order dated 20.09.2022 (hereafter 'the im....

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....e reply has been examined and the same has not been found to be satisfactory for the following reasons:..." 6. The said order does not disclose any reason for rejecting the taxpayer's application. Further, the taxpayer had not filed a reply as he had expired prior to the notice dated 02.09.2020. 7. Clearly, the said order is unsustainable for several reasons. Firstly, it is ex facie....