Writ Petition Not Maintainable in Penalty Proceedings with Factual Disputes

M.J. George Vs Assessment Unit (Kerala High Court) The petitioners, who are the legal heirs of the deceased assessee, challenge Ext.P6, a penalty order issued under Section 271(1)(c) of the Income Tax Act for the assessment year 2006-07. The writ petition was initially filed by the assessee, who later passed away, and his legal representatives were impleaded to continue the proceedings. The assessee filed his return on 30.10.2006 declaring income of ₹63,420. The assessment was taken up for scrutiny and completed under Section 143(3), resulting in an addition of ₹9,68,37,905 under the head ...