K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.83 OF 2006 Commissioner of Wealth-tax-1 ..Appellant Versus Shri Dharmendra G.Patil ..Respondent ---- Mr.B.M.Chatterji @ P.S.Sahadevan and Mrs.P.P. Bhosale for the appellant. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 12.03.2008. PC 1. This appeal is in respect of A.Y.1993-94. The proceedings for re-assessment commenced under Section 17 of the Wealth Tax Act 1957 against one Ganpat B.Patil. The notice was issued on 20.5.2001. The aforesaid Ganpat B.Patil has expired on 20.6.2000. The appeal was preferred by the legal heirs of late Shri Ganpat B.Patil. The learned Tribunal held that inspite of this fact being brought to the attention of the A.O. the notices were issued against dead person. The A.O. did not care to issue fresh notices in accordance with law and also failed to bring legal heirs on record. The Tribunal came to the conclusion that the proceedings are not validly initiated as they are initiated against a dead person. : 2 : 2. From the record, we also find that notice was issued against dead person. Naturally the said person could not file any returns to comply with the re-assessment notice under Section 17. There is also nothing on record to show as to whether procedure of section 16(2) was complied with. 3. Considering the above, we find no case for interference. Appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)