2023 (7) TMI 1506

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....oner Ms Sushma Nagaraj a/w Ms Kinjal Patel for Respondents ORDER P. C. 1 Petitioner is the legal heir of one Anil Pragji Dhanani. The said Anil Pragji Dhanani (the deceased) expired on 2nd September 2016. The assessment of the deceased for AY-2013-2014 was reopened vide notice under the erstwhile provisions of Section 148 of the Income Tax Act 1961 (the Act) and the notice dated 28th J....

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....the packet. Therefore, we do not accept that the department has been informed. 2. Thereafter, the deceased was served with a notice dated 29th October 2021 under Section 142(1) of the Act. Copy of the said notice is annexed to the petition but we do not see any response to the same. We would have expected petitioner to inform the department about his letter allegedly written on 27th July 2021 t....

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....ficer disclosing the details of petitioner as the legal heir. At this stage, it is necessary to note that in both these communications there is no reference to the alleged letter dated 27th July 2021. Therefore, we would agree with the view expressed by the Income Tax Officer in his order passed under Section 148A(d) of the Act dated 30th July 2022 that an attempt to suppress the details has been ....