Proceedings against deceased person cannot continue against legal representative: Karnataka HC

ITO Vs Smt. Preethi V (Karnataka High Court) Karnataka High Court held that proceedings initiated against deceased person are null and void and the same cannot be continued against his/her legal representative. Accordingly, order of Single Judge not interfered. Facts- The Assessing Authority received information that the Assessee Smt.Ramanatha Gurulakshmi had huge cash deposits and that during the Assessment Year 2016­17 she had made transactions pertaining to immovable properties and further that she had not filed her Returns of Income declaring interest from the deposits and capital gains. ...