K. MALATHI Vs. THE INCOME TAX OFFICER

JUDGEMENT

(1.) Seeking to quash the impugned order passed by the respondent in Pan Nil dated 25.09.2015 under Ss. 271(1)(b) and 27(1)(c) of the Income Tax Act respectively and the impugned order in New Case/2007 -2008 dated 17.03.2015, the petitioner is before this Court with these writ petitions.

(2.) Heard the learned counsel for the petitioner and the learned Senior Standing Counsel appearing for the respondent.

(3.) The case of the petitioner is that, Mr. Pavadai Chettiar, the grand father of the petitioner purchased a house property and one Plot at Pattukottai in the year 1961 and after his demise, his legal representatives had sold the said properties and shared the money among themselves. The petitioner further submitted that based on the market value determined by the Joint Sub Registrar - II, Pattukottai, the Income Tax Officer, Ward - I(1), Thanjavur had issued notices dated 26.03.2014 and 10.07.2014 to the father of the petitioner under Sec. 148 of the Income Tax Act, on the basis that the capital gains were not reported to the Department. For the above said notices, the petitioner's father submitted a reply dated 27.01.2015, in which, he explained that the property belongs to eight persons. The Income Tax Officer, Ward - I(1), Thanjavur accepted the explanation of the petitioner's father and dropped his proposal. Now, the grievance of the petitioner is that the respondent issued the impugned orders thereby levying penalty against the petitioner, despite the relief granted to other legal heirs for the same set of facts.