Assessment Order cannot be directed against Only One of Deceased Assessee’s Legal Heirs

Darpan Kohli & Ors Vs ACIT (Delhi High Court) Introduction: In a case concerning the taxation of a deceased individual, the Delhi High Court recently ruled that an assessment order can’t be directed against only one of the deceased assessee’s legal heirs. In the case of Darpan Kohli & Ors Vs ACIT, the court set aside a ₹10 crore tax demand and ordered fresh proceedings with all legal heirs included. Analysis: The writ petition challenged a notice under Section 148 of the Income Tax Act, 1961 and an assessment order concerning AY 2017-2018. The assessment order and notice ...