Allahabad High Court High Court

Ratan Lal Agrawal Huf vs C.I.T. on 8 July, 2010

Allahabad High Court
Ratan Lal Agrawal Huf vs C.I.T. on 8 July, 2010
Court No. - 37

Case :- INCOME TAX REFERENCE No. - 25 of 2002

Petitioner :- Ratan Lal Agrawal Huf
Respondent :- C.I.T.




Hon'ble Rajes Kumar,J.

Hon’ble Bharati Sapru,J.

This is an assessee’s reference. The notice was sent to the
assessee but the same has been received back with the
report that the assessee has died. The details of the heirs of
the assessee is not available on record. No steps have been
taken by the heirs of the assessee.

In these circumstances, we have no option except to return
the reference un-answered.

The reference is, accordingly, returned un-answered.

Order Date :- 8.7.2010
S.P.