9911796707
TMI Blog2024 (10) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... however, the respondent, who is ignorant of the said fact has been continuously issuing notices in the name of the said deceased person and also passed assessment orders and not stopping with that also proceeded to initiate recovery proceedings. The petitioner came to know about the impugned proceedings only when the same was intimated by the respondent through phone call and on receipt of the recovery notice. Thus, it is crystal clear the impugned orders are ex parte orders, and suffers from violation of principles of natural justice and de hors the same, the notices issued to an assessee, who is no more and assessment orders passed based on such notices are void ab initio and liable to be set aside. Hence, this Court is inclined to set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iation of recovery proceedings, therefore, the petitioner is before this Court by way for present Writ Petitions. 3.1 The learned counsel assailed the impugned orders by contending that the notices issued to a dead person and assessment orders passed based on such notices are void ab initio and liable to be set aside, accordingly, prayed for setting aside the impugned orders. The learned counsel also submitted that the petitioner, being the legal heir of the deceased, Ramasamy Singaravelan, viz. wife, would file reply and contest the matter, and hence, sought for appropriate orders. 4. Mr.V.Prashanth Kiran, learned Government Advocate (T) for the respondent since the petitioner undertook to file reply and contest the issue, the prayer may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration. iii) The petitioner, viz. S.Sumathi, who is the legally wedded wife of the deceased Ramasamy Singaravelan shall file replies to the DRC-01 Notices dated 27.09.2023 and 07.02.2024, respectively (which were issued in the name of the Proprietary concern) within a period of four weeks from the date of receipt of a certified copy of this order. iv) On receipt of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice by fixing the date of personal hearing to the petitioner and thereafter, pass appropriate orders in accordance with law, after hearing the petitioner in full, as expeditiously as possible. 9 . In the result, both the Writ Petitions are allowed on the aforesaid t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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