Penalty proceedings issued against a dead person is unsustainable: Madras HC

V.Purushothaman Vs ITO (Madras High Court)

Introduction: The Madras High Court recently rendered a significant judgment in the case of V. Purushothaman Vs ITO, challenging an assessment order and penalty proceedings against the deceased. This article delves into the court’s decision, examining the implications of timely intimation of death on income tax proceedings.

Analysis: The crux of the matter lies in the initiation of reassessment proceedings against the petitioner’s deceased father, prompted by a notice under Section 148A(

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