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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>High Court Invalidates Tax Notices Issued to Deceased, Stresses Legal Heirs Must Be Properly Addressed.</h1> The High Court ruled that reassessment notices issued to a deceased individual are invalid, emphasizing the necessity of addressing such notices to the correct legal entity, typically the legal heir. The legal heir had previously informed tax authorities of the individual's death and filed returns, which were processed without demand. The Court found that issuing notices to a non-existent entity is a substantive illegality. It highlighted the importance of procedural fairness, noting the inadequacy of response time given to the legal heir. The judgment underscores the need for tax authorities to adhere to legal standards despite technological and administrative constraints.
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