Sahaya Kapil Bosco Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court recently intervened in a tax assessment case, setting aside an order issued against a deceased individual. The case, Sahaya Kapil Bosco Vs Deputy State Tax Officer, involved an assessment order dated August 20, 2024, for the 2019-20 assessment year, targeting M. John Bosco, who passed away on May 6, 2021.
Sahaya Kapil Bosco, the son and legal heir of the deceased assessee, petitioned the High Court, seeking an opportunity to respond to the show cause notice that preceded the impugned order. The Court noted that the assessment order was indeed passed against a deceased person and recognized the son’s potential interest in the late assessee’s business.
Consequently, the Madras High Court quashed the assessment order and remitted the case back to the Deputy State Tax Officer. The respondent is directed to issue a fresh order on merits and in accordance with law within three months. The petitioner, Sahaya Kapil Bosco, has been granted 30 days from the receipt of the High Court’s order to file a reply to the original show cause notice. The provided text does not mention any specific judicial precedents cited in this ruling.
