Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 214 - MADRAS HIGH COURTLiability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - main contention of the petitioner was that even though she is the adopted daughter of the deceased and there are two other legal heirs apart from the petitioner, the impugned Assessment order was issued in the name of the petitioner alone, that too without issuing any show cause notice and without affording an opportunity of personal hearing HELD THAT:- Show cause notice was not issued to the petitioner and no opportunity of personal hearing was offered to the petitioner before the impugned Assessment Order came to be passed in the name of the petitioner as the legal heir of the deceased assessee. Hence, the impugned Assessment Order is liable to be quashed on this ground itself. Further, it is to be noted that on 27.05.2023, the respondent had issued show cause notice to all the legal heirs of the deceased Yelchur Ranganathan. Learned counsel for the petitioner fairly submits that Ms.R.Lakshmi Priya and Mr.R.Suriya Prakash are the other legal heirs of the deceased Yelchur Ranganathan. This Court is inclined to quash the impugned Assessment Order and the respondent shall continue the proceedings subsequent to the issuance of show cause notice issued in the name of all the legal heirs viz., the petitioner herein (Smt.Sandhya Sailesh), Ms.R.Lakshmi Priya and Mr.R.Suriya Prakash and proper communication is directed to be sent to all the legal heirs and necessary opportunity of hearing shall also be given before passing the Assessment Order.
|