https://www.taxtmi.com/caselaws?id=774831 The Karnataka HC allowed a writ petition challenging an assessment order passed u/s 144 r/w Section 147 against a deceased assessee. The petitioners, legal heirs of the deceased, contended they were not properly brought on record and no notice was served on them. The Income Tax Department failed to produce evidence of service, maintaining only postal receipts without acknowledgment records. The HC observed the lack of integration between postal and tax departments, noting courts have real-time tracking systems. The HC held that without proper notice service on legal heirs who were on record, the assessment order against them was invalid. en-us Wed, 02 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774831 The Karnataka HC allowed a writ petition challenging an assessment order passed u/s 144 r/w Section 147 against a deceased assessee. The petitioners, legal heirs of the deceased, contended they were not properly brought on record and no notice was served on them. The Income Tax Department failed to produce evidence of service, maintaining only postal receipts without acknowledgment records. The HC observed the lack of integration between postal and tax departments, noting courts have real-time tracking systems. The HC held that without proper notice service on legal heirs who were on record, the assessment order against them was invalid. Case-Laws Income Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774831