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2023 (11) TMI 1195 - KERALA HIGH COURTViolation of the procedure prescribed u/s 250 - petitioner’s husband had died and the petitioner being the wife and legal heir of her late husband has filed impleadment application - as alleged no notice of hearing after filing written submission by the petitioner was given to the petitioner fixing the date and place of hearing -- HELD THAT:- From the facts as narrated in the impugned orders itself is evident that after 12.06.2023, no notice of hearing was issued to the petitioner though she had replied to Exhibits P-15 to P-20 Show Cause Notices as well as filed the written submissions on 16.08.2023. Commissioner (Appeals) was aware of the fact that the petitioner’s husband had died on 09.05.2018 and the petitioner being the wife and legal heir of her late husband has filed impleadment application and also has filed the written submission and responded to the Show Cause Notices. It is therefore incumbent on the Commissioner (Appeals) to fix the date and place of hearing in the appeals and for that purpose a notice ought to have been issued to the petitioner herein as per the provisions of Section 250 of the Income Tax Act. No such notice fixing the date and place of hearing was issued after filing of the written submission by the petitioner. The present writ petition is allowed and the impugned orders in Exhibits P-34 to P-39 are set aside. The matter is remanded back to the file of the respondent to pass fresh order in accordance with the law. The petitioner is directed to appear before the respondent on 04.12.2023.
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