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TMI Blog2017 (10) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... e under section 226(3) - Held that:- Unfortunately, the petitioner is no more and therefore, there cannot be summons by the respondent for enquiry to establish that he had paid the enhanced compensation amount to Mr.K.V.Lakshmipathi on 20.12.2003 and to the other legal heirs on different dates and according to the deceased writ petitioner, he has got receipt to establish the same. Thus, conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the petitioner, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of tax has to be cleared. 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied, exonerate the petitioner/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 ₹ 3,39,258/- is lying in the bank account of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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