2022 (4) TMI 1442

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.... For the Respondents : Mr. D. Prabhu Mukunth Arun Kumar Junior Standing Counsel. ORDER The prayer sought for herein is for a writ of certiorari to call for the records of the Assessment Order dated 31.03.2022 and bearing DIN No.ITBA/AST/S/ 147/2021-22/1042291030(1) for the AY 2017-18 for PAN No.ACOPV6918L passed by the respondent and to quash the same, and to also consequentially set aside ....

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....2021. However, prior to the said notice was issued under Section 148, the said Venkatadri died on 23.05.2018. The wife of the said Venkatadri one Champakam became the sole legal heir of Venkatadri as their son was pre-deceased person. Thereafter, notice seems to have been issued in the name of the wife of the said Venkatadri. Subsequently the wife of Venkatadri also died on 29.03.2021. Thereafter,....

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....ssessment order on 21.03.2022, challenging the same, on the ground that, it has been proceeded wrongly against the petitioner who not being the legal heir or legal representative of the deceased assessee, this writ petition has been filed. 5. Heard Mr.Karthik Sundaram, learned counsel appearing for the petitioner who pointed out the aforestated facts and seeks indulgence of this Court against t....

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....g from the deceased assessee through their Bank accounts to the extent of Rs.70 Lakhs and if so, whether the said amount belongs to the original assessee Venkatadri or somebody's and within the said amount, since the tax due under the impugned order to the extent of Rs.61 Lakhs would be covered or not, are the factual matrix, which can be gone into only by the Appellate Authority and not by th....