The Commissioner Of Income Tax v. Mr. Rakesh Sakhsaria

((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 494 OF 2005 WITH NOTICE OF MOTION NO. 1366 OF 2005 The Commissioner of Income Tax ... Appellant Versus Mr. Rakesh Sakhsaria ... Respondent Mr. A.S. Rao for the Appellant. CORAM: F.I.REBELLO&J.P. DEVADHAR, JJ.DATED: OCTOBER 03, 2007 CORAM: F.I. J.P. DEVADHAR, JJ. DATED: OCTOBER 03, 2007 P.C.: P.C.: . On behalf of the Revenue, the learned counsel states that he has been informed that the assessee has expired some time in the years 2004. Till date, they have no knowledge of the legal heirs. Considering the above, in our opinion, the motion and appeal as filed stands abated and hence, dismissed as abated. . We make it clear that it will be open to the Revenue to apply for setting aside the abatement, if in law they are entitled to make such an application. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)(F.I.REBELLO, J.) (F.I.REBELLO, J.) (J.P. DEVADHAR, J.)