This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Case Analysis: Validity of Re-assessment on a Deceased Assessee’s Estate
Case Law Details
- Case Name
- Kawar Pal Vs ITO (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Allahabad High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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, ...






