2024 (2) TMI 1578

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....77 ITR 372<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 15-2-2024<br>Writ Petition No. 4441 of 2024 (T-IT) - -<br>Income Tax<br>Hon&#39;ble Mr Justice S.R.Krishna Kumar For the Petitioner : Sri. M.V. Seshachala, Senior Counsel For Sri. Nagharish G S.,Advocate For the Respondents : Sri.M. Dilip., Advocate ORDER In this petition, petitioner seeks for the follo....

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....d learned counsel for the respondents - revenue and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned Senior counsel for the petitioner submits that one L.C.Naragaj, husband of the petitioner was the original assessee filed his return of income for the assessment year 2012-13....

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....ugned order by dismissing the appeal as against the dead person. 3.1 It is contended that the impugned order passed against the dead assessee is a nullity, non-est and void ab initio in the eye of law and the same deserves to be set aside. It is also submitted that the appellate authority would necessarily have to reconsider the claim of the petitioner, who is a heir and legal representative of....

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....s pending consideration. Under these circumstances, in the light of the undisputed fact that the impugned order passed at Annexure-G dated 30.11.2023 was against a dead person being a nullity, nonest and void ab initio, I deem it just and appropriate to set aside the impugned order passed by the appellate authority and remit the matter back to the 5th respondent - appellate authority for reconside....