Rajasthan High Court - Jaipur
Late Shri Ranbir Singh ... vs The Income Tax Officer on 13 August, 2019
Bench: Mohammad Rafiq, Narendra Singh Dhaddha
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Income Tax Appeal No. 44/2019
Late Shri Ranbir Singh Rathore/suryaveer Singh Royal Academy
----Appellant
Versus
The Income Tax Officer,
----Respondent
For Appellant(s) : Mr. Javed Khan For Respondent(s) :
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 13/08/2019 Heard learned counsel for the appellant. Appeal is admitted on the following substantial questions of law:
"1. Whether the Ld. ITAT was justified in holding a third person as legal representative of deceased assessee in utter ignorance of the provisions of Section 159 & 2(29) of the Income Tax Act, 1961 read with section 2(11) of Code of Civil Procedure 1908?
2. Whether the Ld. ITAT was justified in holding that no fresh Notice u/s 148 of the Income Tax Act, 1961 was required to be issued in the name of the person alleged to be the legal heir of the deceased assessee and that Reassessment proceedings completed on basis of such invalid notice are legal?(Downloaded on 29/08/2019 at 11:42:03 PM)
(2 of 2) [ITA-44/2019]
3. Whether the Ld. ITAT and the Authorities below were justified in computing the Capital Gain in complete defiance of the provisions of Section 48 of Income Tax Act, 1961?"
Issue notice to the respondent.
(NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J Gourav/RS-47 (Downloaded on 29/08/2019 at 11:42:03 PM) Powered by TCPDF (www.tcpdf.org)