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2020 (2) TMI 796

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..... o be the paternal grandfather of the petitioner herein) is said to be one of the legal hairs of the deceased assessee as the petitioner's father who is the son of the assessee has died as early as on 27.03.2018 as evident from Ext.P3 death certificate issued by the Registrar of Births and Deaths, which is much before the rendering of the impugned Ext.P3 series of the assessment orders issued i .....

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..... - - Dated:- 22-1-2020 - ALEXANDER THOMAS, J. PETITIONER/S: BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V. MENON RESPONDENT/S: SMT.THUSHARA JAMES, GOVT.PLEADER JUDGMENT The case projected in this writ petition is as follows: The petitioner would contend that the impugned orders, ie, Exts.P3 to P3(1) are illegal and arbitrary, due to the following reasons. a) There canno .....

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..... unsel appearing for the petitioner and Smt.Thushara James, the learned Government Pleader. 4. The respondents' seek for a direction to furnish specific instructions to the learned Government Pleader as to the plea made by the petitioner that the assessee concerned who is covered by the impugned Ext.P3 series of assessment orders rendered in March 2019 was dead as early as on 27.03.2018 as e .....

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..... the rendering of the impugned Ext.P3 series of the assessment orders issued in March 2019. Since, that appears to be the undisputed position, it is only to be held that Ext.P3 series of assessment orders rendered as late as in March 2019 has been passed as against an assessee who is already dead by then and therefore, the impugned assessment orders is a nullity in the eye of law. 6. It is made .....

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