2024 (9) TMI 1569

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....ar 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 order dated 07.06.2024 (Annexure P-5) passed under Section 250 of the Income Tax Act, 19....

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....f 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 assessee is no more, therefore, no efforts were made to implead the legal heirs of the assessee....

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.... 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 this regard, it may be noted that a notice under Section 148 of the Act is a jurisdictional notice, and existenc....