9911796707
TMI Blog2019 (7) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of this case, with a rider that this case shall not be cited as a precedent, the following order is passed: a) Impugned SCN dated 26.12.2018 bearing reference PAN. ALPPC0202L/2018-19 and the impugned assessment order also dated 26.12.2018 are set aside. b) The statement made on oath i.e ., affidavit filed in support of the writ petition by the writ petitioner that he has not inherited any assets and deposits from his father(assessee) particularly ground (f), which has been extracted and reproduced supra is recorded. c) It is open to the respondent to proceed against the aforesaid Bank Account bearing A/c No:12451930001835, HDFC Bank, 22, 7th East Cross, Gandhi Nagar,Katpadi, Vellore, IFSC : HDFC0001245 and any other assets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has overtaken the normal time lines and life trajectories of Nature. 8. This is a case where writ petitioner's father died suddenly on 06.06.2018 at the age of 47. 9. Prior to writ petitioner's father's untimely demise on 06.06.2018, writ petitioner's father Mr.S.Chandrasekar was visited with a notice from the respondent under Section 148 of IT Act regarding said AY. 10. Thereafter, post untimely demise of writ petitioner's father on 06.06.2018, the department issued a notice to the writ petitioner on 30.10.2018 under Section 147 of IT Act qua said AY stating that there is a scrutiny assessment proceedings under Section 143(2) read with Section 147 of IT Act and calling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mother being me a school going child and my mother is already with illness. vi) He was not so open to discuss any of his personal and business activities with us; but we were able to see, so often few of his business suppliers used to pressure him for payments for their business activities. vii) Even on the few days later to the funeral few people took over the available materials lying at our father's shop claiming that it is of them. The owner of the premises, where my father was doing his oil trading business taken away the waste materials and furniture and had his own vacant possession. Since we doesn't know what is happening around us while we were so depressed on our fat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, is Education cess besides interests under Sections 234A and 234B, and the total payable amount is at ₹ 73,89,770/-. 13. What is of utmost importance is the positive and emphatic assertion of the writ petitioner that he has not inherited any property, cash deposits or movables from his father. This is articulated in ground (f) of the affidavit filed in support of the writ petition and the relevant portion of ground (f) reads as follows: 'f. The respondent failed to note that the petitioner has not inherited any property, cash deposits or movables from his deceased father Mr.S.Chandrasekar.' 14. Though not articulated in the counter affidavit being counter affidavit dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatives'. 19. Most relevant paragraph is Sub Section 6 of Section 159 of IT Act and the same reads as follows: ' CHAPTER XV LIABILITY IN SPECIAL CASES A.- Legal representatives Legal representatives. 159. (1)................ (2)................ (3)................ (4)................ (5)................. (6)The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) and sub-section(5), be limited to the extent to which the estate is capable of meeting the liability.&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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