ORDER :

The petitioner has challenged the impugned notice dated 31.03.2015 issued to the estate of A.R. Pandurangan (HUF) Co-parceners viz., A.P. Oree, A.P. Began, A.P. Nambi and A.P. Nangai and the consequential speaking order dated 16.11.2016. The 2nd mentioned order has been issued to A.P. Oree as the kartha, estate of A.R. Pandurangan Co-parceners viz., Shree Oree, Shri A.P. began, Shri A.P. Nambi and Smt. N. Nangai.

2. The brief facts of the case are as follows:

The petitioner's father Late Shri A.R. Pandurangan was the absolute owner of the agricultural lands at Ayanambakkam Village, Saidapet Taluk measuring about 6.28 acres of lands in 9 survey number. Shri Pandurangan died on 24.10.2003 leaving behind him, his wife, three sons and a daughter as the legal heirs. Shri A.R. Pandurangan's wife later died on 08.02.2006 leaving behind their three sons and a daughter as the sole surviving legal heirs. At the time of death of the father and mother, an agricultural land measuring an extent of 6.28 acres in Ayanambakkam village and a house on a 8 ground of lands situated at Ayanambakkam village was available for being partitioned.

3. It is the case of the petitioner that the brothers and