2024 (9) TMI 1569

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....on'ble Shri Justice Vivek Rusia And Hon'ble Shri Justice Avanindra Kumar Singh For the Petitioner : Shri Sumit Nema - Senior Advocate with Shri Mukesh Agrawal - Advocate For the Respondent : Shri Harpreet Singh Gupta - Advocate with Shri Devendra Prajapati - Advocate ORDER PER: JUSTICE VIVEK RUSIA Present petition has been filed by legal heirs of Sitaram Raikwar challenging ....

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....ty of the assessee even after his death. There is no dispute about the aforesaid provision of law but under the principle of natural justice, legal heirs of the deceased assessee are liable to be heard if they are to discharging the liability of the assessee. 4. There is no document to show that notices were tired to be served on the appellant and returned back unserved with a noting that the a....

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....Mumbai and Others, (1998)8 SCC 1]. 27. In Chandreshbhai Jayantibhai Patel Vs. The Income Tax Officer, 2019 (1) TMI 353 - Gujarat High Court has also held, "the question that therefore arises for consideration is whether the notice under Section 148 of the Act issued against the deceased assessee can be said to be in conformity with or according to the intent and purposes of the Act. In th....