Case Analysis: Validity of Re-assessment on a Deceased Assessee’s Estate

Kawar Pal Vs ITO (Allahabad High Court) Introduction The Allahabad High Court recently addressed the procedural complexities surrounding re-assessment proceedings initiated against the estate of a deceased individual. While the Court declined to quash the re-assessment order under its extraordinary writ jurisdiction, it provided significant procedural safeguards to the legal representative (LR) regarding the filing of a statutory appeal and protection from coercive measures. Background and Facts The petitioner, Kawar Pal, challenged a re-assessment order dated March 18, 2025, passed for the As...