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    <title>2021 (5) TMI 672 - MADRAS HIGH COURT</title>
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    <description>The court found the revenue&#039;s procedure flawed in issuing notices in the deceased taxpayer&#039;s name despite being informed of her demise, rendering subsequent proceedings invalid. The court held that all actions taken in the deceased taxpayer&#039;s name post her demise, including the assessment order, were invalid. The writ petition was allowed, and related petitions were closed without costs, emphasizing the invalidity of the assessment order and proceedings due to the revenue authorities&#039; flawed process.</description>
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      <description>The court found the revenue&#039;s procedure flawed in issuing notices in the deceased taxpayer&#039;s name despite being informed of her demise, rendering subsequent proceedings invalid. The court held that all actions taken in the deceased taxpayer&#039;s name post her demise, including the assessment order, were invalid. The writ petition was allowed, and related petitions were closed without costs, emphasizing the invalidity of the assessment order and proceedings due to the revenue authorities&#039; flawed process.</description>
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      <pubDate>Fri, 23 Apr 2021 00:00:00 +0530</pubDate>
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