bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.158 OF 2006 TAX APPEAL NO.158 OF 2006 TAX APPEAL NO.158 OF 2006 The Commissioner of Income Tax, ..Appellant Vs. Smt.Jadhavben P.Patel ..Respondent Mr.R.Ashokan for the Appellant. Mr.A.R.Singh with Mr.P.S.Savla for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The learned Counsel for the Respondent pointed out that the Respondent has expired long back. In fact, even the order passed by the Income Tax Appellate Tribunal shows "Late Ms.Jadhavben P.Patel". In view thereof, the Appeal itself is not maintainable against a dead person. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)