TMI Blog2017 (12) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Further, it is relevant to point out that the Tribunal, being the last forum, which can adjudicate into the factual disputes, would be well within its jurisdiction to call for the records, examine and appreciate the correctness of the same, make a thorough exercise and then come to a conclusion as to whether the order of assessment has been passed in a proper manner in due compliance of the provisions of the said Act. Hence, the petitioners have to avail the appeal remedy provided under the said Act. For all the above reasons, this Court holds that the writ petitions are not maintainable. - Writ Petition Nos.31385 & 31510 of 2017 & WMP.Nos.34526 & 34615 of 2017 - - - Dated:- 5-12-2017 - T. S. Sivagnanam, J. For the Petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is further submitted that their father disinherited the petitioners, that they have not succeeded to any part of his estate and that when their parents were separated by way of a decree of divorce dated 30.5.2008, the question of now making the petitioners liable for the alleged income tax, which was payable by the petitioners' father, does not arise. 4. It is also submitted by the learned counsel for the petitioners that the entire proceedings namely the common assessment order as well as the orders passed by the Commissioner of Income Tax (Appeals) are vitiated on the ground of violation of the principles of natural justice, as the assessment proceedings were ex parte proceedings and the petitioners did not have notice of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners in these writ petitions are complicated questions of fact. Rather they are disputed questions of fact, which are needed to be established by the petitioners - the propounders of the affidavits. Therefore, the petitioners should necessarily avail the remedy under the provisions of the Income Tax Act, 1961, which provides for an appeal before the Income Tax Appellate Tribunal. 7. Further, it is relevant to point out that the Tribunal, being the last forum, which can adjudicate into the factual disputes, would be well within its jurisdiction to call for the records, examine and appreciate the correctness of the same, make a thorough exercise and then come to a conclusion as to whether the order of assessment has been passed in a pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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