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Mr. Praveen Kumar, Mrs. S. Anitha Versus The Commissioner of Income Tax, The Assistant Commissioner of Income Tax

2017 (12) TMI 677 - MADRAS HIGH COURT

Assessment against legal heirs - making the petitioners liable for the alleged income tax, which was payable by the petitioners' father - Held that:- This Court finds that the issues canvassed by the petitioners 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 Inc .....

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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 : Mr. P. Madhavan For the Respondents : Mr. J. Narayanasamy, SSC ORDER Mr.J.Narayanasamy, learned Senior Standing Counsel accepts notice for the respondents. Heard both. 2 .....

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n F.C.O.P.No.1629 of 2008 on the file of the First Additional Family Court, Chennai dated 30.5.2008, by which, the petitioners' mother accepted a permanent alimony and agreed that she will not make any claim including maintenance against the petitioners' father. 3. It is submitted by the learned counsel for the petitioners that though in the decree of divorce, it has been mentioned that two children namely the petitioners herein were born to the said late Mr.P.N.Subramani and the said Mr .....

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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 proce .....

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d as legal heirs, that the notice was sent for the hearing on 24.3.2015 and that as there was no appearance for the hearing, the assessment was completed. 5. It is pointed out that in the legal heirship certificate, the address given for the petitioners is door No.1, plot No.4, Gopal Avenue, Valasarawakkam, Chennai-87 whereas the address given in the assessment order is No.117, Arcot Road, Alwarthiru Nagar, Chennai-87, which is a place where the family was residing when they were united. It is a .....

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