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2018 (12) TMI 1523 - HC - Income TaxDemand notice issued u/s 156 - Treating the petitioner as the relative of the deceased - Held that:- One Sulochana was the assessee, who also was no more at the time of passing the impugned proceedings. It is stated by the petitioner that the said deceased assessee is the sister-in-law of the petitioner's mother-in-law. Section 2(41) defines the term relative as follows: “relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual. Certainly, the definition of the term relative, as defined under section 2(41), does not include the relationship between the petitioner and the deceased assessee. Therefore, find that the order of assessment and the consequential demand issued on the petitioner by treating the petitioner as the relative of the deceased cannot be sustained in the eye of law. Merely because the petitioner is residing in the same property where the deceased assessee was living before her death, cannot be a reason to conclude as if the petitioner is also one of the legal heirs of the deceased. If such presumption is permitted, it would go against the definition of “relative” as defined under section 2(41). Therefore, find that the impugned order cannot be sustained, insofar as the petitioner is concerned. Accordingly, the Writ Petition is allowed and both the proceedings are quashed only insofar as the petitioner is concerned.
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