Case Law Details
V.Purushothaman Vs ITO (Madras High Court)
Introduction: The Madras High Court recently rendered a significant judgment in the case of V. Purushothaman Vs ITO, challenging an assessment order and penalty proceedings against the deceased. This article delves into the court’s decision, examining the implications of timely intimation of death on income tax proceedings.
Analysis: The crux of the matter lies in the initiation of reassessment proceedings against the petitioner’s deceased father, prompted by a notice under Section 148A(b) of the Income Tax Act, 1961. The petitioner promptly responded to this notice, informing the authorities of the demise of his father in 2015. Despite this communication, subsequent actions, including the assessment order and penalty proceedings, were pursued against the deceased.
The petitioner’s argument, supported by legal counsel, rested on the invalidity of proceedings against a deceased individual. This contention gained strength from the acknowledgment of the petitioner’s communication by the income tax officer. The court scrutinized the timeline of events, emphasizing the petitioner’s diligent efforts to apprise the authorities of the demise, substantiated by documentary evidence.
In contrast, the respondent, represented by learned counsel, cited procedural constraints due to the transition to the National Faceless Assessment Unit. However, the court highlighted the legal imperative of timely communication of vital information, underscoring the responsibility of legal heirs to inform relevant authorities promptly.
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