TaxTMI 
TaxTMI 
High Court Rules on the Invalidity of Reassessment Notices Issued to a Deceased Person
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....the reopening of the income tax assessment of a deceased individual. The case under review offers a comprehensive understanding of the pertinent legal principles and statutory interpretations in the context of tax law and procedural fairness. Background of the Case The legal heir of a deceased assessee, who passed away in December 2019, challenged notices issued under sections 148A(b) and 148 of....
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....legal entity. This aligns with the principles laid down in previous high court rulings and the Supreme Court's judgment in Maruti Suzuki India Ltd., which stated that an error in issuing a notice to a non-existent entity is a substantive illegality, not a procedural violation​​. * Role of the Legal Heir: The petitioner's actions as the legal heir, including the filing of re....
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....ance of invalid notices​​. * Policy Considerations: The judgment also considered broader policy objectives, like the simplification of tax administration and reduction of litigation, as envisaged in the Finance Act 2021. The Court underscored that compliance with established legal principles aids in achieving these objectives​​. Conclusion and Implications The High Co....