Court dismisses writ petitions challenging inheritance assessment, advises petitioners to seek resolution through Income Tax Appellate Tribunal

The court dismissed the writ petitions challenging a common assessment order issued after the father's demise in a dispute over inheritance. The court held that the issues raised by the petitioners regarding disinheriting, violation of natural justice, and lack of notice were factual disputes to be resolved through the Income Tax Appellate Tribunal. Emphasizing the Tribunal's authority to address disputed factual matters and assess compliance with tax laws, the court advised the petitioners to pursue their grievances through the appeal mechanism provided by the Income Tax Act.

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Issues:
1. Dispute over common assessment order for the year 2009-10 after the father's demise.
2. Allegations of disinheriting the children in the father's will.
3. Violation of natural justice in assessment proceedings.
4. Disputed facts regarding legal heirship and addresses.
5. Petitioners' contention of not receiving notice for assessment proceedings.
6. Jurisdiction of the Income Tax Appellate Tribunal.

Analysis:
The petitioners, siblings and children of the deceased Mr. P.N. Subramani, challenged a common assessment order issued after their father's passing in 2010. They argued that their father disinherited them in his will, contradicting the divorce decree wherein their mother renounced claims against him. The petitioners claimed the assessment proceedings violated natural justice, as they were unaware and not given a chance to participate. Discrepancies in legal heirship details and addresses added to their argument of lack of notice. However, the court found these issues to be factual disputes requiring resolution through the Income Tax Act's appeal process rather than a writ petition.

The court emphasized that the Income Tax Appellate Tribunal is the appropriate forum to address disputed factual matters. It highlighted the Tribunal's authority to review records, assess compliance with tax laws, and make informed decisions on the assessment's validity. Consequently, the court dismissed the writ petitions, advising the petitioners to pursue their grievances through the appeal mechanism provided by the Income Tax Act. While the writ petitions were rejected without costs, the petitioners were granted the liberty to approach the Tribunal to challenge the orders issued by the Commissioner of Income Tax (Appeals). The court stressed that the Tribunal would have the jurisdiction to examine both factual and legal aspects raised by the petitioners for a thorough adjudication.

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