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TMI Blog2017 (12) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. J. Narayanasamy, SSC ORDER Mr.J.Narayanasamy, learned Senior Standing Counsel accepts notice for the respondents. Heard both. 2. The petitioners are brother and sister and are the children of one Mr.P.N.Subramani. They are aggrieved by the common assessment order passed by the second respondent dated 30.3.2015 for the year 2009-10. The petitioners' father - the said Mr.P.N.Subramani pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the last Will and testament executed by the petitioners' father dated 07.6.2007, it has been stated that he had no issues either male or female born to him and that he was living with his brother one Mr.P.N.Arumugam's family. Therefore, it is further submitted that their father disinherited the petitioners, that they have not succeeded to any part of his estate and that when their parents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that an Inspector of the Income Tax Department was deputed to the office of the Tahsildar concerned to verify the original legal heirship certificate, that on verification, they came to know that the names of the petitioners are mentioned as legal heirs, that the notice was sent for the hearing on 24.3.2015 and that as there was no appearance for the hearing, the assessment was completed. 5. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the materials placed on record, this Court finds that the issues canvassed by the petitioners in these writ petitions are complicated questions of fact. Rather they are disputed questions of fact, which are needed to be established by the petitioners - the propounders of the affidavits. Therefore, the petitioners should necessarily avail the remedy under the provisions of the Income Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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