ASHWIKA KAPUR Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra court appeal is directed against the order passed in W.P No. 2821 of 1993 dtd. 14/8/2018. The said writ petition was filed challenging the order dtd. 29/7/1993 passed by the Appropriate Authority, under Sec. 269 UD of the Income Tax Act, 1961 (the act for brevity).

(2.) The original writ petitioner is Mr. Ashwani Kapur, and the appellant before us is his daughter Ms Ashwika Kapur, as the original writ petitioner passed away on 27/3/2020.

(3.) Before we proceed further, it would be necessary to note as to who were the parties to the writ petition. As mentioned, the original writ petitioner was Mr. Ashwani Kapur, the first respondent Union of India through the Secretary, Ministry of Revenue, Government of India, New Delhi, the second respondent, the Appropriate Authority, Income Tax Department, Calcutta, the third respondent, Superintending Engineer, Appropriate Authority, Income Tax Department, Kolkata, the fourth respondent Mrs. Mina Gupta, the fifth respondent Dr. Ambar Gupta and the sixth respondent M/s. Stewart Hall (India) Limited.