Sponsored
    Follow Us:
Sponsored

The Hon’ble Madras High Court in Munusamy Nagabushanam (deceased) v. The Deputy Commercial Tax Officer [W. P. Nos. 14718 & 14723 of 2024 dated June 13, 2024] set aside the order issued to the deceased person and held that Revenue department is left open to initiate proceedings against the legal heirs of the deceased taxpayer.

Facts:

Mr. Munusamy Nagabushanam died on May 08, 2021. However, the Revenue department served the show cause notice and assessment order after the date of death in the name of deceased.

One son of Late. Munusamy Nagabushanam filed writ petition before the Hon’ble Madras High court contending that impugned orders are not sustainable as the same are against a dead person.

Issue:

Whether Revenue department can initiate proceedings against legal heirs of deceased taxpayer?

Held:

Hon’ble Madras High Court in W. P. Nos. 14718 & 14723 of 2024 held that:

  • Noted that, all the relevant communications, including the impugned assessment orders issued by the Revenue authorities are of later date than the date of death of the taxpayer.
  • Set aside the impugned orders and stated that it is left open to the Revenue department to initiate proceedings against the legal heirs of the late Mr. Munusamy Nagabushanam.

Conclusion: The decision underscores the legal stance that posthumous actions by revenue authorities can extend to legal heirs, highlighting the importance of clarifying liabilities and responsibilities after the death of a taxpayer to ensure fair and just proceedings.

****

(Author can be reached at info@a2ztaxcorp.com)

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031