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    <title>2022 (5) TMI 1413 - MADRAS HIGH COURT</title>
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    <description>The court set aside the faceless assessment order passed against a deceased person, emphasizing the importance of procedural compliance and due process in assessment proceedings. It ruled that the order was invalid as it did not follow mandatory procedures and directed a reassessment with proper consideration of materials and a hearing for legal heirs within three weeks. The judgment highlighted the necessity of adhering to legal requirements, especially in cases involving deceased individuals, and granted relief to the appellant by annulling the assessment order.</description>
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      <description>The court set aside the faceless assessment order passed against a deceased person, emphasizing the importance of procedural compliance and due process in assessment proceedings. It ruled that the order was invalid as it did not follow mandatory procedures and directed a reassessment with proper consideration of materials and a hearing for legal heirs within three weeks. The judgment highlighted the necessity of adhering to legal requirements, especially in cases involving deceased individuals, and granted relief to the appellant by annulling the assessment order.</description>
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