9911796707
TMI Blog2022 (4) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice in this case as the petitioner also has been issued with a notice on the aforestated circumstances and after giving such an opportunity to the petitioner, the impugned order of assessment since been passed, it cannot be assailed before this Court on the ground of violation of principles of natural justice or any other valuable ground, under which the extraordinary jurisdiction of this Court can be invoked. This Court has no hesitation to hold that this writ petition cannot be entertained for such reasons as it is not maintainable before this Court by relegating the petitioner to go before the Appellate Authority for filing a quantum appeal before the Commissioner (Appeals). This Writ Petition is dismissed with the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 23.05.2018. The wife of the said Venkatadri one Champakam became the sole legal heir of Venkatadri as their son was pre-deceased person. Thereafter, notice seems to have been issued in the name of the wife of the said Venkatadri. Subsequently the wife of Venkatadri also died on 29.03.2021. Thereafter, the notice has been issued in the name of Venkatadri and also to the petitioner, being the legal heir or legal representative of the deceased Venkatadri, who was the original assessee, under Section 142(1) of the Act, and again Section 148 notice dated 11.03.2022 was issued against the petitioner and each time, when such notices were issued, it was taken by the petitioner that, he was only a nephew of the deceased Venkatadri or the decease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this context, whether the petitioner has gained anything from the deceased assessee through their Bank accounts to the extent of Rs.70 Lakhs and if so, whether the said amount belongs to the original assessee Venkatadri or somebody's and within the said amount, since the tax due under the impugned order to the extent of Rs.61 Lakhs would be covered or not, are the factual matrix, which can be gone into only by the Appellate Authority and not by this Court. 8. Moreover, there is no violation of principles of natural justice in this case as the petitioner also has been issued with a notice on the aforestated circumstances and after giving such an opportunity to the petitioner, the impugned order of assessment since been passed, it can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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