IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR ------------------------------------------------------- INCOME TAX APPEAL No. 53 of 2005 C I T, JODHPUR V/S NARAIN DUTT SHRIMALI Mr. K.K.Bissa, for the appellant / petitioner. Mr. Anjay Kothari, for the respondent. Date of Order : 18.1.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- It is contended by the learned counsel for the respondent that the appeal is incompetent, having been filed against a dead person. Learned counsel for the Revenue is not in a position to controvert this factual aspect. Accordingly, this appeal is dismissed as incompetent. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. Rankawat JK,PS