2017 (10) TMI 99

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..... ner, Mr.A.P.Srinivas, learned counsel appearing for the first respondent and Mr.R.T.Doraisamy learned counsel appearing for the second respondent. 2. The petitioner is no more. He is an Advocate practising in Tiruvallur Court and was appearing in a case entrusted by one K.Veerasamy for claiming higher compensation for the land which was acquired from him for implementation of the Krishna Water Pr .....

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..... In this regard, notice under section 226(3) of the Income Tax dated 24.12.2003 has been issued by the respondent. 4. At this Juncture, the question of adjudicating the correctness of the impugned notice does not arise as the petitioner is no more and the amount which was entrusted to him, according to the petitioner, has been disbursed to the legal heirs. However, this being the question of fact .....

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..... ner/legal heirs from any claim and if there is arrears of tax payable by the original land owner, liberty is granted to the Income Tax department to proceed against the legal heirs of the original land owner. 7. It is submitted by the learned standing counsel for the respondents that still the amount of Rs. 3,39,258/- is lying in the bank account of the petitioner in State Bank of India, Tiruvall .....

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