Case Law Details
Case Name : S.Santhakumari Vs ITO (Madras High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Madras High Court
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S.Santhakumari Vs ITO (Madras High Court)
Conclusion: Order against Karta of HUF for non-compliance due to the death of the Karta and the issuance of notices to an outdated address was set aside to balance the interest of the parties and the case was remitted back to the Department to pass a fresh order on merits.
Held: Assessee challenged an income tax assessment order under Section 147 read with Section 144. Assessee represented a Hindu Undivided Family (HUF) who was Karta, Mr. M. Subramanian passed away on 15.01.2013. Assessee filed in
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