2018 (2) TMI 1563

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....hary, Member (Judicial) Shri Prashant Srivastav (Proxy Counsel) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR & Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil Choudhary  The issue in this appeal is whether the show cause notice is validly issued in the name of Bhootpurva Sainik Security & Detective Service (after death of proprietor) and secondly wh....

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....refore, the show cause notice was pasted at the address namely, S-21/121, A- Subhash Nagar, Maldahiya, Varanasi and copy of the show cause notice was also displayed on the notice board of the Division Office of Varanasi. The reply to the show cause notice was received by the adjudicating authority and as such ex parte order was passed and accordingly, the proposed tax amount Rs. 11,18,253/- was co....

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....the order dated 26th February, 2006. Further, the Commissioner (Appeals) was pleased to reject the appeal. Being aggrieved, the said Mr. Shashi Bhushan Pandey has filed the present appeal. 3. The said Mr. Shashi Bhushan Pandey also filed a Misc. Application to bring additional evidence on record which he has obtained after filing of the appeal, being notice issued to Bhootpurva Sainik Security ....

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....rd the Learned Counsel for the appellant. 5. Heard the Learned A.R. for Revenue who has supported the impugned order. 6. Under the facts and circumstances, I hold that Mr. Shashi Bhushan Pandey is whether the legal heir of late Mr. U.N. Pandey is not liable for any dues of Bhootpurva Sainik Security & Detective Service, as admittedly show cause notice was issued after the death of his father....