2018 (12) TMI 1523

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....ORDER The petitioner has approached this 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 thi....

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.... the said Sulochana. She further stated that 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 resp....

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....tive, as defined under section 2(41), does not include 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 deceas....