2025 (7) TMI 899

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....ri. M. Dilip, Advocates For R1 To R7). ORAL ORDER 1. The petitioners are before this Court seeking the following relief: a) "Quashing the Impugned Assessment Order dated 11.03.2024 bearing DIN and Order No. ITBA/AST/M/147/202-324/1062398818(1) passed by the 1st Respondent under Section 144 read with Section 147 of the Income-tax Act, 1961 for the Assessment Year 2013-14 (Annexure 'A'); b) Quashing the Impugned Notice of Demand dated 11.03.2024 bearing DIN, and Order No. ITBA/AST/M/147/202-324/106239818(1) issued by the 1st Respondent under Section 156 of the Income-tax Act, 1961 for the Assessment Year 2013-14 (Annexure 'A-1'); c) Quashing the Impugned Penalty Order dated 30.09.2024 bearing DIN No. ITBA/PNL/M/271....

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.... the assessment was regarding the late Sri Channappa, and as such, all his legal heirs are to be brought on record. Only his wife and another sibling have been brought on record. The petitioners, who are also the children of the late Sri. Channappa, had not been brought on record. And as such, he submits that an opportunity has to be provided to the petitioners to place their say on record to enable respondent No. 1 to pass appropriate orders. 4. Sri M. Dilip, learned counsel for the respondents submits that notice had been issued to the petitioners and in regard thereto, the original file is made available for inspection with the original registered post receipts. 5. On enquiry with him as to whether the said notice has been served on an....