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TMI Blog2024 (10) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... Hemalatha For the Respondent in both W.Ps. : Mr. V. Prashanth Kiran Government Advocate (T) ORDER As the issued involved in both the Writ Petitions is identical in nature, with consent of parties, both the Writ Petitions are taken up together and disposed of at the stage of admission itself. 2. The challenge in Writ Petition No.28496 of 2024 is to the order dated 26.12.2023 along with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tices 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. 7. Thus, it is crystal clear the impugned orders are ex parte orders, and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.09.2023 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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