9911796707
TMI Blog2024 (3) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents : Ms.S.Premalatha, Jr.Standing Counsel, for Mr.R.S.Balaji, Sr. Standing Counsel ORDER This Writ Petition has been filed challenging the impugned assessment order dated 31.05.2023 passed by the respondent under Section 147 r/w Section 144 of the Income Tax Act, 1961 for the Assessment Year 2016-17. The main challenge of the petitioner in the present case is that the impugned asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is well settled on the point that the legal representative of the deceased shall be liable to pay any sum which the deceased would have been liable to pay if he/she had not died, as prescribed under Section 159 of the Income Tax Act, 1961. However, the issue in the present case is that the show cause notices were originally issued on 15.02.2023 and 29.03.2023 in the name of Shri.Yelchur Ranganath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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