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KHURSHID BIBI & OTHERS vs. UNION OF INDIA & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
PUNEET GUPTA
Pet. Counsel
Surjeet Singh Andotra
Res. Counsel
Monika Kohli

Petitioner / Applicant

KHURSHID BIBI & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 24, 2025
Order No.

WP (C) No. 3026/2024

Citation

2025(3) TAXREPLY 12862
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ORDER

ORDER 1. Impugned in this petition, filed by the petitioners, is a show cause notice dated 31.07.2024 issued by State Taxes Officer, Circle Q-Jammu, J&K [“STO”], whereby the predecessor-in-interest of the petitioners late Wali Mohd was asked to submit reply by or before 30.08.2024. He was also given option of personal hearing. The impugned show cause notice was followed by a reminder issued by STO on 26.09.2024 addressed to late Wali Mohd 2. The impugned notice, followed by the reminder aforesaid, is challenged by the petitioners primarily on the ground that the same were issued to a dead person and therefore, nullity in the eye of law. 3. It is argued by learned counsel for the petitioners that the assessee Wali Mohd died on 22.07.2019, as is borne out from the death certificate issued by Dayanand Medical College & Hospital, Ludhiana, Punjab dated 03.08.2019. 4. It is thus argued that in the absence of any show cause notice and right of hearing t....

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