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Assessment Order cannot be directed against Only One of Deceased Assessee’s Legal Heirs
Case Law Details
- Case Name
- Darpan Kohli & Ors Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-2018
- Courts
- All High Courts, Delhi High Court
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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 ...
