TMI Blog2019 (6) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... only legal heirs/daughters of one of the partners, who is no more and whose demise was more than two decades ago - HELD THAT:- It would serve the ends of justice if the respondent i.e, Tax Recovery Officer-8, Greams Road, Chennai, is directed to consider all the objections raised by writ petitioners in the aforesaid representation dated 27.05.2019, give an opportunity of personal hearing to the writ petitioners, as also opportunity to submit supporting documents and thereafter pass a considered order qua the impugned notice. The aforesaid Tax Recovery Officer in the course of this exercise, shall also hear out the four partners of said firm. The respondent is directed to complete the exercise within a period of eights weeks from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on list today, with the consent of both the learned counsel i.e., learned counsel for writ petitioners as well as learned Revenue counsel, the main writ petition itself is taken up, heard out and disposed of. 3.Short facts necessary for appreciating this order are as follows: a) One 'P.Nalachakravarthy Chettiyar (Firm) (PAN:AAHFP9599A)' is an Income Tax assessee (hereinafter 'said Firm' for brevity). b) Said firm is a partnership firm and One P.N.Arumugam was a partner in the said firm. c) P.N.Arumugam died some time in September 1997 and the five writ petitioners are daughters of late P.N.Arumugam. d) Claiming certain sums of money to be due to the 'Income Tax Department' ('IT Department'), a notice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the tenants of the petitioners. 5. Learned counsel for petitioners reiterated the above facts and projected the same as arguments for assailing the impugned notice. 6. Learned Revenue counsel, in response, submitted that under Section 226(3) of IT Act, it is open to the IT Department to proceed against the petitioners. It was submitted that IT Department will proceed against the other partners of the firm also (who are available). 7. In other words, other partners of said firm being available and having means, cannot be put against the IT Department to assail the impugned notice, is learned Revenue counsel's say. 8. Be that as it may, considering the nature of the order which this court now proposes to pass, no opinion or view is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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