Gujarat High Court
Rasid Lala vs Income Tax Officer on 15 November, 2016
Author: M.R. Shah
Bench: M.R. Shah, B.N. Karia
C/SCA/18987/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 18987 of 2016
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RASID LALA....Petitioner(s)
Versus
INCOME TAX OFFICER, WARD-1 (3)(6)....Respondent(s)
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Appearance:
MR MANISH J SHAH, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 15/11/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) It is the case on behalf of the petitioner that notice under Section 148 of the Income Tax Act was issued against the dead person and that too after the noticee died on 02/12/2009. It is the case on behalf of the petitioner that though it was pointed out to the Assessing Officer by notice under Section 142(1) of the Income Tax Act dated 25/05/2016 (Annexure 'C'), legal heirs (without name) of late Badrunben Rasid Lal is / are directed to file return of income for the Assessment Year 2009-10, though no notice has been issued by name against the legal heirs.
NOTICE for final disposal returnable on 28/11/2016. By way of ad-interim relief, Assessing Officer is restrained from passing the final order.
Direct service is permitted today.
(M.R. SHAH, J.) (B.N. KARIA, J.) Siji Page 1 of 1 HC-NIC Page 1 of 1 Created On Wed Nov 16 00:04:56 IST 2016