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TMI Blog2019 (7) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ines and normal life trajectories. 4. The writ petitioner before this Court is 24 years of age and he is pursuing his Master's degree(M.Tech). 5. Subject matter of this writ petition arises under the 'Income Tax Act, 1961' [hereinafter 'IT ACT' for brevity]. This writ petition pertains to Assessment Year 2010-2011 [hereinafter 'said AY' for brevity]. 6. There is no disputation or disagreement before this Court that qua said AY, writ petitioner was a minor and he was barely 16 years of age. 7. As mentioned in the prefatory paragraph of this order, this is a case where fate has overtaken the normal time lines and life trajectories of Nature. 8. This is a case where writ petitioner's father died suddenly on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ii) I am responding to this notice, since the same was addressed on my name. iii) During the Assessment Year 2011-12, I was doing my schooling and presently persuing my M.Tech degree. iv) My mother is a renal failure patient since more than a year and taking treatment at our native with the support of our grandparents. v) In general my father never used to discuss any business information neither to me nor to my mother being me a school going child and my mother is already with illness. vi) He was not so open to discuss any of his personal and business activities with us; but we were able to see, so often few of his business suppliers used to pressure him for payments for their business activities. vii) Even on the few days la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as 'impugned SCN' for clarity and convenience. Annexures to the impugned SCN is an Assessment Order also dated 26.12.2018 qua said assessment year, wherein income tax was assessed at Rs. 25,62,337/-. Income Determined under Section 144 of the IT Act at Rs. 90,27,790/-. Added to it, is Education cess besides interests under Sections 234A and 234B, and the total payable amount is at Rs. 73,89,770/-. 13. What is of utmost importance is the positive and emphatic assertion of the writ petitioner that he has not inherited any property, cash deposits or movables from his father. This is articulated in ground (f) of the affidavit filed in support of the writ petition and the relevant portion of ground (f) reads as follows: & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BILITY IN SPECIAL CASES' and A thereunder is captioned 'Legal Representatives'. 19. Most relevant paragraph is Sub Section 6 of Section 159 of IT Act and the same reads as follows: 'CHAPTER XV LIABILITY IN SPECIAL CASES A.- Legal representatives Legal representatives. 159. (1)................ (2)................ (3)................ (4)................ (5)................. (6)The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) and sub-section(5), be limited to the extent to which the estate is capable of meeting the liability.' 20. There is no disputation or disagreement that the liability of a legal representative under the IT Act is limited to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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