2024 (12) TMI 325

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....e legality and correctness of the order of the Bombay High Court in Writ Petition (L) No. 12447/2023 dated 10.07.2023 by which the Writ Petition was disposed of reserving all contentions to be taken by the appellant herein before the Assessing Officer except the contentions that the initial Notice dated 24.05.2022 under Section 148A(b) was issued to a dead person, is assailed in this appeal. For the purpose of disposal of this appeal, it would not be necessary to go into the merits of the matter except stating that on 24.05.2022 Notice under Section 148A(b) was issued in the name of Anil Pragji Dhanani who had in fact died prior thereto on 02.09.2016. In response to the said notice on 07.06.2022, reply was given by Ghanyashyam Anil Dhana....

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....representatives of the deceased-original assessee have preferred this appeal. We have heard learned counsel for the appellant and learned counsel for the respondent-department and perused the material on record. At the outset during the course of submissions, learned counsel for the respondent-Department submitted that the matter is now covered by the recent judgment of this Court in the case of Union of India and Ors. vs. Rajeev Bansal [Civil Appeal No.8629/2024 dated 03.10.2024 and connected appeals]; that this Court has allowed the appeals filed by the Revenue and the appeals filed by the assessees have been accordingly disposed of; it has been directed that the Assessing Officers will now dispose of the objections to the impugned ....