2021 (7) TMI 177

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....the Act, by the Deputy Commissioner of Income Tax, Non-Corporate Circle-12 (1), Chennai -6, on a dead person itself is illegal and all further proceedings culminated in the impugned assessment order dated 22.12.2017 is nothing but, nullity and void ab-initio. 3.The learned counsel appearing for the petitioner reiterated that the entire proceedings were concluded based on the notice issued on a dead person and therefore, the assessment order itself is to be set aside. 4.The learned Senior Standing Counsel, appearing on behalf of the respondent, objected the said contention by stating that those facts are to be adjudicated and the petitioner has filed this Writ Petition challenging the assessment order without exhausting the appellate r....

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....der Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities. Thus, the finding to be made by such appellate authorities with reference to the documents and evidences are of paramount importance for the purpose of exercis....