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Income Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Liability of legal representative (LR) of deceased - validity of ...

Income Tax

March 5, 2024

Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment order is liable to be quashed due to procedural irregularities. Show cause notice was issued to all legal heirs after the assessment order, indicating a procedural flaw. - The Court directs the continuation of proceedings after issuing show cause notice to all legal heirs and providing them with a necessary opportunity of hearing.

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