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Bombay High Court

Dhirendra Bhupendra Sanghvi Lhr Of Late ... vs Assistant Commissioner Of Income Tax ... on 26 August, 2022

Author: Abhay Ahuja

Bench: Dhiraj Singh Thakur, Abhay Ahuja

                   Priya Soparkar                                 1                 921 wp 10163-22-c

                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                            CIVIL APPELLATE JURISDICTION


                                             WRIT PETITION NO.10163 OF 2022


                   Dhirendra Bhupendra Sanghvi           ... Petitioner
PRIYA
                           V/s.
RAJESH
                   Assistant Commissioner of Income Tax,
SOPARKAR
                   Circle -27(3), Mumbai and ors.        ... Respondents
Digitally signed                                   ---
by PRIYA RAJESH
SOPARKAR           Mr.Dharan V. Gandhi, Advocate for the Petitioner.
Date: 2022.08.30   Mr.Arvind Pinto, Advocate for the Respondents.
17:00:42 +0530
                                                    ---

                                              CORAM : DHIRAJ SINGH THAKUR AND
                                                      ABHAY AHUJA, JJ.

DATE : AUGUST 26, 2022. P.C.:-

1. Learned counsel for the petitioner states that the notice impugned issued under section 148 in the name of Smt.Usha B. Sanghvi was "Non est" in the eyes of law, as Smt.Usha B. Sanghvi had already expired as early as on 4th December, 2019.
2. We had asked Mr.Arvind Pinto to take instructions in the matter, during the break. However, upon instructions he states that he wants to file an appropriate reply in the matter for which six weeks is granted as prayed for.
3. List on 11th October, 2022.
4. In the meantime, there shall be ad-interim relief in terms of prayer clause (d).

(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) ....