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2022 (8) TMI 1278 - HC - Income TaxAssessment against legal heir of the deceased assessee - petitioner is the sister's son of the deceased assessee - cash deposit by the deceased assessee, is treated as unexplained investment under section 69 and brought to tax under section 115BBE - Penalty issued u/s 271AAC(1), section 274 r/w section 271F and section 156 - HELD THAT:- Respondent passed the assessment order inter alia, holding that the cash deposit by the deceased assessee, is treated as unexplained investment under section 69 and brought to tax under section 115BBE of the Income Tax Act. Pursuant to the same, the respondent also issued demand notices along with penalty against the appellant. Challenging the said orders and notices, the appellant invoked the jurisdiction under Article 226 of the Constitution of India by filing WP which was dismissed by the learned Judge, by the order impugned herein. Judge, upon considering the rival submissions, was of the view that whether the appellant has gained anything from the deceased assessee through his bank accounts and if so, whether the said amount belongs to the original assessee or somebody and within the said amount, the tax due would be covered or not, are the factual matrix, which cannot be gone into, in the writ jurisdiction. Further, the learned Judge categorically observed that there is no violation of the principles of natural justice, as the appellant has also been issued with show cause notice and after providing due opportunity to the appellant, the respondent passed the assessment order and notices impugned in the writ petition. Having held so, the learned Judge correctly dismissed the writ petition by relegating the appellant to go before the appellate authority by filing a quantum appeal, which in the opinion of this court, does not call for any interference. Appellant raised a plea that the time granted by the learned Judge for filing the statutory appeal has already expired and hence, the same may be extended. In view of the above submission made by the learned counsel for the appellant, which has not been seriously opposed on the side of the respondent, this court, considering the facts and circumstances of the case, permits the appellant to prefer an appeal before the Commissioner (Appeals), within a period of two weeks from the date of receipt of a copy of this order
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