9911796707
TMI Blog2024 (9) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... e department as tax payments with regard to the firm have been made and the petitioner is willing to show the same to the department. HELD THAT:- The impugned order dated April 28, 2024 issued by the respondent no.2 [Annexure No.9] as well notices dated December 16, 2023/December 19, 2023 and April 23, 2024 [Annexure Nos.5 6] are quashed and set aside with liberty granted to the respondent authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (b) Issue any other writ, order or direction as this Hon'ble Court may deem fit and proper in the circumstances of the case. (c) Award costs in favour of the petitioner. 2. We have heard the learned counsel appearing on behalf of the parties and perused the materials on record. 3. The factual matrix of the present case reveals that there is a partnership firm consisted of two partners one Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, the department was at liberty to move against the petitioner as well as the legal heirs of the partner, who died, to the extent of the share of the said partner. 4. In our view, the show cause notices are not valid in law. 5. Learned counsel appearing on behalf of the petitioner submit that he is willing to participate in the proceedings before the department as tax payments with regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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