O/TAXAP/772/2008 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 772 of 2008 With TAX APPEAL NO. 773 of 2008 COMMISSIONER OF INCOME TAX-I....Appellant(s) Versus JASWANT M SONI....Opponent(s) Appearance: MRS MAUNA M BHATT, ADVOCATE for Appellant(s) No. 1 UNSERVED-EXPIRED (R) for Opponent(s) No. CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE S.H.VORA Date : 10/04/2015 ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) Both these tax appeals arise out of impugned judgment and order passed by learned Tribunal deleting penalties under sections 271(1)(a) and 271(1)(c) are of year 2008. It appears that respondent assessee has expired since long and therefore, respondent assessee is unserved as expired. No steps are taken to bring heirs of respondent assessee on record. Under circumstances, both these tax appeals are dismissed as having been abated. Notice is discharged. (M.R.SHAH, J.) Page 1 of 2 Downloaded on : Mon May 18 15:35:55 IST 2020 O/TAXAP/772/2008 ORDER (S.H.VORA, J.) shekhar Page 2 of 2 Downloaded on : Mon May 18 15:35:55 IST 2020 Commissioner of Income-tax-I v. Jaswant M Soni