Legal Heirs Must Respond to Tax Assessment Notices Within Six Weeks, Original Order Set Aside for Fair Hearing

HC found the assessment order against deceased taxpayer invalid. Legal heirs were directed to respond to notices within six weeks. The court set aside the original order and instructed the revenue authority to provide opportunity for personal hearing after receiving response from legal representatives.

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Issues Involved: Challenge to impugned assessment order passed against deceased person.

Summary:
The writ petition challenges the order dated 01.03.2023 passed by the respondent. The petitioners, as legal heirs of the deceased M.K.Girish, argue that the assessment order against the deceased is invalid. The respondent issued notices against the deceased, but it is acknowledged that these may be treated as notices to the legal heirs. The court agrees that the assessment order against a deceased person is not valid in law and sets it aside. The petitioners are directed to respond to the notices within six weeks, after which the respondent will make appropriate decisions after providing opportunities for a personal hearing. The writ petition is disposed of, and the impugned order is set aside.

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