Tax Assessment Orders Against Deceased Invalid: Legal Heirs Must Be Properly Notified for Future Proceedings

HC ruled assessment orders issued to a deceased person are invalid. After reviewing death certificate confirming individual's demise before order issuance, court set aside impugned orders. HC directed tax authorities to initiate proceedings against legal heirs, effectively nullifying original assessment while preserving potential tax claims through proper legal channels.

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Issues:
Assessment orders issued to a deceased person.

Analysis:
The judgment pertains to two writ petitions challenging assessment orders issued to a deceased individual. The petitioner, one of the sons of the deceased, argued that the orders were invalid as they were issued after the death of his father. The petitioner provided the death certificate and legal heirship certificate to support his claim. The counsel for the petitioner emphasized the unsustainability of the proceedings against a deceased person.

The court noted that the death certificate confirmed the demise of the individual on 08.05.2021, while the assessment orders were issued after this date. Considering the sequence of events, the court concluded that the impugned orders could not be upheld. Consequently, the court set aside the orders dated 19.09.2023 and allowed the respondent to initiate proceedings against the legal heirs of the deceased individual.

In the final disposition, the court disposed of the writ petitions in accordance with the above decision, with no costs imposed. The related miscellaneous petitions were also closed as a result of the judgment.

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