2025 (8) TMI 1620

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....SHNAN RAMASAMY For the Petitioner : Ms. S. Vishnupriya For the Respondent : Mrs. K. Vasanthamala Government Advocate ( taxes ) ORDER These writ petitions have been filed by the petitioner challenging the impugned assessment orders dated 13.08.2024 & 27.01.2025, passed by the respondent, relating to the Financial Years 2019-20 & 2020-21 respectively. 2. Learned counsel for the petiti....

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.... submit that the petitioner was not aware of the issuance of show cause notices and therefore, he prayed to set aside the impugned assesment orders with a directions to permit the petitioner to file his reply on behalf of the other two leagl heirs and provide an opportunity of personal hearing so that the petitioner would be able to substantiate this case. 3. Learned Government Advocate appeari....

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....n the name of the petitioner's late father and subsequently, the impugned assessment orders also passed against the dead person. An ex parte orders passed against the dead person is non-est in law and therefore, the same cannot be enforced. Hence, the said orders are liable to be set aside. Hence, the impugned assessment orders are liable to be set aside. Accordingly, this Court pass the follo....