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TMI Blog2018 (12) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... other-in-law. Section 2(41) defines the term relative as follows: “relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual. Certainly, the definition of the term relative, as defined under section 2(41), does not include the relationship between the petitioner and the deceased assessee. Therefore, find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 4-12-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.S.Raveekumar For the Respondent : Mr.Raj Jhabak, Standing Counsel(IT) ORDER The petitioner has approached this Court and challenged the impugned proceedings namely, the order of assessment dated 29.12.2017 passed in respect of assessment year 2010-11 and the demand notice issued under section 156 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther-in-law. She further stated that the petitioner is neither a party to the Testamentary Original Suit nor the beneficiary under the Will claimed to have been executed by the said Sulochana. She further stated that she does not come within the purview of relative as defined under section 2(41) of the Income Tax Act. 3. A counter affidavit is filed by the respondent wherein it is stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to an individual, means the husband, wife, brother or sister or any lineal ascendant or descendant of that individual; 6. Certainly, the definition of the term relative, as defined under section 2(41), does not include the relationship between the petitioner and the deceased assessee. Therefore, I find that the order of assessment and the consequential demand issued on the petitioner by tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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