Assessment Order Against Deceased Person is Null & Void: Karnataka HC

SMT. Sowmya S Vs ITO (Karnataka High Court) The Karnataka High Court recently passed a significant judgment in the case of SMT. Sowmya S Vs ITO, emphasizing that assessment orders passed against deceased individuals are null and void.  The petitioner, SMT. Sowmya S, challenged the validity of multiple assessment and penalty orders issued under various sections of the Income Tax Act, 1961. The primary contention was that these orders were issued after the petitioner’s death, rendering them legally untenable. Case Background: The petitioner passed away on 21st May 2022, as evidenced by t...