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2017 (12) TMI 677

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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. The petitioners are brother and sister and are the children of one Mr.P.N.Subramani. They are aggrieved by the common assessment order passed by the second respondent dated 30.3.2015 for the year 2009-10. The petitioners' father - the said Mr.P.N.Subramani passed away on 16.9.2010. It appears that there was a serious difference of opinion between the petitioners' father and their mother one Mrs.P.S.Dhanalakshmi and the dispute ultimately ended in a decree of divorce by mutual consent i .....

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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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lso pointed out that the assessment order has been passed without giving an opportunity to the petitioners and when this issue was pointed out to the first respondent namely the Commissioner of Income Tax (Appeals), the same has not been appreciated by the first respondent and the orders passed by the first respondent dated 28.9.2016 are verbatim repetition of the order of assessment. 6. After hearing the learned counsel for the parties and carefully perusing the materials placed on record, this .....

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