9911796707
TMI Blog2024 (3) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- Show cause notice was not issued to the petitioner and no opportunity of personal hearing was offered to the petitioner before the impugned Assessment Order came to be passed in the name of the petitioner as the legal heir of the deceased assessee. Hence, the impugned Assessment Order is liable to be quashed on this ground itself. Further, it is to be noted that on 27.05.2023, the respondent had issued show cause notice to all the legal heirs of the deceased Yelchur Ranganathan. Learned counsel for the petitioner fairly submits that Ms.R.Lakshmi Priya and Mr.R.Suriya Prakash are the other legal heirs of the deceased Yelchur Ranganathan. This Court is inclined to quash the impugned Assessment Order and the respondent shall continue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in PAN of the petitioner AYBPS2857E as the legal heir of the deceased assessee Late Mr.Yelchur Ranganathan. The main contention of the petitioner was that even though she is the adopted daughter of the deceased Mr.Yelchur Ranganathan and there are two other legal heirs apart from the petitioner, the impugned Assessment order was issued in the name of the petitioner alone, that too without issuing any show cause notice and without affording an opportunity of personal hearing. Learned counsel for the petitioner would further contend that the impugned Assessment order was merely communicated to the email-id of her Husband and therefore, it has to be quashed. 3. On the other hand, learned standing counsel representing on behalf of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd no opportunity of personal hearing was offered to the petitioner before the impugned Assessment Order dated 31.05.2023 came to be passed in the name of the petitioner as the legal heir of the deceased Yelchur Ranganathan. Hence, the impugned Assessment Order is liable to be quashed on this ground itself. Further, it is to be noted that on 27.05.2023, the respondent had issued show cause notice to all the legal heirs of the deceased Yelchur Ranganathan. Learned counsel for the petitioner fairly submits that Ms.R.Lakshmi Priya and Mr.R.Suriya Prakash are the other legal heirs of the deceased Yelchur Ranganathan and they are residing at Door No.18, D-1, 3rd Main Road, Kasthuribai Nagar, Adyar, Chennai 600 020. 6. In view of the aforestated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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