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D. PITCHAIRAJAN vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , MADURAI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
N. Sudalaimuthu
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

D. PITCHAIRAJAN
Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) , MADURAI.
Court Madras High Court
State

Tamilnadu

Date Apr 29, 2024
Order No.

W. P. (MD) Nos. 10475 to 10477 of 2024 And W. M. P. Nos. 9412, 9413, 9415, 9426 & 9427 of 2024

Citation

2024(4) TAXREPLY 9873
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ORDER

ORDER The petitioner is before this Court in these Writ Petitions against the impugned assessment orders, dated 22.06.2023 passed by the respondent for the assessment years 2017-18, 2018-19 and 2019-20. 2. It is the case of the petitioner that the petitioner's mother namely, D.Parvatham, was proprietrix of M/s.Parvathaa Exports and that she died on 13.05.2023. However, the impugned orders have been passed on 22.06.2023 in the name of the petitioner's mother, who was carrying on the business under the name and style of ‘M/s.Parvathaa Exports’ in these assessment years. 3. It is submitted that the assessment orders passed against the person, who died is nullity, as per the decision of the Hon'ble Supreme Court in Shabina Abraham vs. the Collector of Central Excise and Customs reported in (2015) 322 ELT 372 (SC). 4. The learned counsel for the petitioner further submitted that the petitioner was unaware of the assessment orders and....

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