9911796707
TMI Blog2022 (8) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 'Act'), attaching the rents from the property at 1) Door No.9, Grand Southern Trunk Road, St.Thomas Mount, Cantonment, Chennai-16, in R.S.No.1356 of LR No.334, 2) No.503, Anna Salai, Mount Road, Teynampet, Chennai-18 and 3) Old No.1/2, the 5, Now New No.37, Greams Road, Chennai - 6 ('property'/'property in question'). The petitioners are nieces of one P.N.Subramaniam (assessee), who was assessed under the provisions of the Act. 2. The assessee had passed away on 16.09.2010. In respect of assessment year 2009-2010, an assessment had come to be made on his legal heirs (in short 'LH'), by name, Anitha and Praveen Kumar. Though they have been impleaded as R2 and R3 in these Writ Petitions, no notice has been issued to them. R2 and R3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Section 226(3) had been issued to the tenants along with the issue of summons under Rule 83 of the second schedule to them, calling for various particulars in regard to the rental income. The present petitioners were not in the picture at that stage, as the Income Tax Department was perhaps, unaware of the existence of the Will or the fact that the deceased assessee had bequeathed the properties in question to the present petitioners (legal representatives/LRs) and not his own children. 6. It is only when the petitioners approached this Court in W.P.No.15454 of 2019 challenging the notices issued under Section 226(3) that the Income Tax Department came to aware of the involvement/role of the petitioners in this matter. Thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned their portion of the land and the remaining three brothers, including the deceased assessee, thus continue to hold one portion that has been developed and is multi-tenanted. Thus, it is imperative that the Income Tax Department ascertain that portion of the property that stands in the hands of the deceased assessee, though not partitioned and determine the rents attributable to that portion. 10. In the first round of litigation, i.e., in W.P.No.15454 of 2019, by order dated 07.06.2019, a learned single Judge of this Court had disposed the Writ Petition directing the Income Tax Department to dispose the representation of the petitioners dated 27.05.2019 keeping the attachment notices in abeyance in the meantime. The petitioner filed y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. (2) Every appeal under this rule must be presented within thirty days from the date of the order appealed against. (3) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate authority so directs, but not otherwise. 14. A query was put to Standing counsel as to whether an order of attachment would tantamount to 'an original order passed by the TRO under the schedule', and the stand of the revenue is that the impugned order in these Writ Petitions dated 22.11.2019 is very much amenable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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