https://www.taxtmi.com/caselaws?id=761515 Madras HC quashed assessment orders and notices issued against a deceased assessee who was declared insolvent. The petitioner, legal heir of the deceased, received section 226(3) notices for bank account attachment following assessment orders. The court held that since the original assessee died and was declared insolvent with Official Assignee taking charge of the estate under Presidency Towns Insolvency Act, 1909, revenue authorities cannot proceed against the deceased or legal heirs directly. Any claims must be pursued through the Official Assignee via the Insolvency Court. Writ petitions were allowed. en-us Sat, 19 Oct 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761515 Madras HC quashed assessment orders and notices issued against a deceased assessee who was declared insolvent. The petitioner, legal heir of the deceased, received section 226(3) notices for bank account attachment following assessment orders. The court held that since the original assessee died and was declared insolvent with Official Assignee taking charge of the estate under Presidency Towns Insolvency Act, 1909, revenue authorities cannot proceed against the deceased or legal heirs directly. Any claims must be pursued through the Official Assignee via the Insolvency Court. Writ petitions were allowed. Case-Laws Income Tax Sat, 19 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761515