Cmra/273/2023 Of Mubashir Mustafa Khan v. Principal Chief Commissioner Income Tax, Up (West) And Another

Court No. - 47 Case :- CIVIL MISC REVIEW APPLICATION No. - 273 of 2023 Applicant :- Mubashir Mustafa KhanOpposite Party :- Principal Chief Commissioner Income Tax, Up (West) And AnotherCounsel for Applicant :- Parv AgarwalCounsel for Opposite Party :- Krishna Agarawal Hon'ble Ashwani Kumar Mishra,J.Hon'ble Vinod Diwakar,J. Review of the order dated 19.04.2023 is sought on the groundthat the proceedings since were initiated against a dead person,therefore the orders impugned are illegal. This Court had declined to entertain the writ petition on theground that an order of assessment has since been passed, theremedy of the petitioner would be to challenge such order inappropriate proceedings. The doubt expressed on behalf ofapplicant that he would have no locus to do so is foundmisconceived, particularly as the counsel for opposite partyShri Krishna Agarawal fairly states that if such an appeal ispreferred, the same shall be entertained on merits. In that view of the matter, we find no good ground to interferein the review application. The application is dismissed. Order Date :- 30.5.2023Shafique