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 challen

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