TaxTMI 
TaxTMI 
2018 (12) TMI 1523
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....is Court and challenged the impugned proceedings namely, the order of assessment dated 29.12.2017 passed in respect of assessment year 2010-11 and the demand notice issued under section 156 of the Income Tax Act, 1961, calling upon the petitioner and 14 others to pay a sum of Rs. 32,11,010/- being the tax arrears. 2. The case of the petitioner before this Court is that she is not an assessee unde....
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....t she does not come within the purview of relative as defined under section 2(41) of the Income Tax Act. 3. A counter affidavit is filed by the respondent wherein it is stated that the petitioner is residing in the same property where the deceased assessee Sadagopan Sulochana was residing at the time of her death. Therefore, it is contended by the respondent that the petitioner has clear nexus wi....
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....ude the relationship between the petitioner and the deceased assessee. Therefore, I find that the order of assessment and the consequential demand issued on the petitioner by treating the petitioner as the relative of the deceased cannot be sustained in the eye of law. Merely because the petitioner is residing in the same property where the deceased assessee was living before her death, cannot be ....