Assessment Order passed without due opportunity to Legal Heirs- HC remands matter back to AO

Prema Rengarajan Vs DCIT (Madras High Court) Learned Standing counsel appearing for the Department pointed out that after the death of the original assessee, separate notice has been issued to the legal heirs of the original assessee. Since they have not responded, the impugned order came to be passed. Considering the fact that the original assessee has passed away on 14.02.2023 and notice of hearing was fixed on 28.03.2023, no ample opportunity was given to the legal heirs of the deceased assessee. Therefore, this Court is of the view that the order impugned in the writ petition is liable to ...