Legal Heirs Not Replied to Income Tax Notices: Madras HC remits case

R. Lakshmi Priya Vs ITO (Madras High Court) The Madras High Court examined a writ petition challenging an assessment order dated 30.10.2024 passed under Section 147 read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2016–2017. This was the second round of litigation arising from reassessment proceedings relating to a deceased assessee who had died on 19.08.2019. An earlier assessment order dated 31.05.2023 had been passed in the name of the deceased and was challenged by one of the legal heirs. In that earlier writ petition, the Court quashed the assessment order and direc...