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2022 (4) TMI 1442 - MADRAS HIGH COURTAssessment against legal heir of the deceased assessee - Present petitioner is nephew of Assessee who died - HELD THAT:- Whether the petitioner has gained anything from the deceased assessee through their Bank accounts to the extent of Rs.70 Lakhs and if so, whether the said amount belongs to the original assessee Venkatadri or somebody's and within the said amount, since the tax due under the impugned order to the extent of Rs.61 Lakhs would be covered or not, are the factual matrix, which can be gone into only by the Appellate Authority and not by this Court. There is no violation of principles of natural justice in this case as the petitioner also has been issued with a notice on the aforestated circumstances and after giving such an opportunity to the petitioner, the impugned order of assessment since been passed, it cannot be assailed before this Court on the ground of violation of principles of natural justice or any other valuable ground, under which the extraordinary jurisdiction of this Court can be invoked. This Court has no hesitation to hold that this writ petition cannot be entertained for such reasons as it is not maintainable before this Court by relegating the petitioner to go before the Appellate Authority for filing a quantum appeal before the Commissioner (Appeals). This Writ Petition is dismissed with the aforesaid observation.
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