TMI Blog2022 (8) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent also issued demand notices along with penalty against the appellant. Challenging the said orders and notices, the appellant invoked the jurisdiction under Article 226 of the Constitution of India by filing WP which was dismissed by the learned Judge, by the order impugned herein. Judge, upon considering the rival submissions, was of the view that whether the appellant has gained anything from the deceased assessee through his bank accounts and if so, whether the said amount belongs to the original assessee or somebody and within the said amount, the tax due would be covered or not, are the factual matrix, which cannot be gone into, in the writ jurisdiction. Further, the learned Judge categorically observed that there is no vio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 144 r/w section 147 of the Income Tax Act, 1961, relating to the assessment year 2017-18 as well as the consequential notices of demand and penalty issued under section 271AAC(1), section 274 r/w section 271F and section 156 respectively, mainly on two grounds viz., (i)the petitioner does not represent the estate of the deceased assessee by name, P.C.Venkatadri and therefore, he is not a legal representative of the deceased; and (ii)the documents relied on by the respondent treating him as legal heir of the deceased assessee, have not been furnished to the petitioner and hence, the assessment order passed against him, is in violation of the principles of natural justice. Without properly appreciating the same, the learned Judge dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction must be limited to the purpose for which it was created and should not be extended beyond that. It is also submitted that though notices were issued by the respondent, the appellant was not provided with an opportunity of being heard, before passing the orders impugned in the writ petition. Without considering those facts, the learned Judge erred in dismissing the writ petition. Thus, the learned counsel sought to allow this appeal by setting aside the orders impugned herein as well as in the writ petition. 3.Per contra, the learned senior panel counsel appearing for the respondent submitted that there is no arbitrariness and violation of the principles of natural justice as alleged by the appellant; and upon scrutiny of the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act. Pursuant to the same, the respondent also issued demand notices along with penalty, dated 31.03.2022 against the appellant. Challenging the said orders and notices, the appellant invoked the jurisdiction under Article 226 of the Constitution of India by filing WP.No.10708 of 2022, which was dismissed by the learned Judge, by the order impugned herein. 6.The learned Judge, upon considering the rival submissions, was of the view that whether the appellant has gained anything from the deceased assessee through his bank accounts and if so, whether the said amount belongs to the original assessee or somebody and within the said amount, the tax due would be covered or not, are the factual matrix, which cannot be gone in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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