Tax Assessment Orders Invalidated Due to Procedural Violations, Wife's Right to Hearing Upheld Under Natural Justice Principles

HC set aside tax assessment orders issued to deceased assessee as void ab initio. Court found notices violated natural justice principles. Directed respondent to issue fresh notices, provide personal hearing to petitioner (deceased's wife), and pass appropriate orders after considering her replies within four weeks. Writ Petitions allowed without costs.

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Issues:
Challenge to orders for tax periods 2017-18 and 2022-23 due to notices issued to deceased assessee, violation of natural justice, and setting aside of impugned orders.

Analysis:
The High Court of Madras consolidated two Writ Petitions dealing with challenges to orders for tax periods 2017-18 and 2022-23 due to notices issued to a deceased assessee. The petitioner, the wife of the deceased, argued that all notices and orders were issued in the deceased's name, and she was unaware of them until informed by the respondent. The petitioner contended that such actions were void ab initio and sought to quash the impugned orders. The respondent agreed to consider the petitioner's reply and contest the issue.

Upon reviewing the records, the Court noted that the deceased assessee had passed away before the issuance of notices and subsequent orders. The Court found that the notices and assessment orders issued to a deceased person were ex parte, violating principles of natural justice. Consequently, the Court deemed the impugned orders void ab initio and set them aside, remitting the matters back to the respondent for fresh consideration.

In its final orders, the Court set aside the impugned orders for both tax periods, directed the petitioner to file replies to specific notices within four weeks, instructed the respondent to consider the replies and provide a clear notice for a personal hearing, and mandated the respondent to pass appropriate orders expeditiously after hearing the petitioner. The Court allowed both Writ Petitions on the specified terms, with no costs imposed, and closed the connected Miscellaneous Petitions.

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