<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2022 (4) TMI 1442 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=304006</link>
    <description>A writ petition challenging an assessment order and consequential notices under the Income-tax Act was held not maintainable where the petitioner disputed being the legal heir or legal representative of the deceased assessee. The Court treated the question whether he had intermeddled with, or benefited from, the estate as one involving disputed facts unsuitable for writ jurisdiction, and left the tax liability issue to the statutory appellate forum. It also found no violation of natural justice because notices had been issued and an opportunity was given before completion of assessment. The petitioner was relegated to the appeal remedy before the Commissioner (Appeals).</description>
    <language>en-us</language>
    <pubDate>Wed, 27 Apr 2022 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 31 Aug 2022 10:38:25 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=689367" rel="self" type="application/rss+xml"/>
    <item>
      <title>2022 (4) TMI 1442 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=304006</link>
      <description>A writ petition challenging an assessment order and consequential notices under the Income-tax Act was held not maintainable where the petitioner disputed being the legal heir or legal representative of the deceased assessee. The Court treated the question whether he had intermeddled with, or benefited from, the estate as one involving disputed facts unsuitable for writ jurisdiction, and left the tax liability issue to the statutory appellate forum. It also found no violation of natural justice because notices had been issued and an opportunity was given before completion of assessment. The petitioner was relegated to the appeal remedy before the Commissioner (Appeals).</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Wed, 27 Apr 2022 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=304006</guid>
    </item>
  </channel>
</rss>