Ashwani Kumar Mishra, J.

1. Heard Sri J. Nagar, learned Senior Counsel for the plaintiff/petitioner and Sri Ashutosh Vaish for the contesting defendant/respondent. Sri Ravi Prakash Srivastava has appeared for HDFC bank.

2. This testamentary case has been instituted by the widow of deceased namely Smt. Saumya Pande and her minor son Master Harsh Middha for issuance of letters of administration in respect of the estate of Late Prashant Middha, son of Sri Narendra Kumar, R/o Yantra 2204, Paramount Symphony, Crossing Republic near A.B.E.S. Institute, Ghaziabad who has died on 9.5.2015 at Ghaziabad. It is stated that the deceased was a resident of Ghaziabad and has died intestate leaving behind the petitioners i.e., wife and minor son, as well as his mother Smt. Usha Middha as his next of kin to succeed his estate. Prayer has been made to issue letter of administration to administer the estate of the deceased.

3. An affidavit of valuation has also been filed, showing the properties left behind by the deceased. One of the properties left behind is the amount to which the deceased was entitled to receive from his employer M/s. Microsoft Corporation (India) Pvt. Ltd. The estimated t