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Proceedings against deceased person cannot continue against legal representative: Karnataka HC
Case Law Details
- Case Name
- ITO Vs Smt. Preethi V (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Karnataka High Court
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ITO Vs Smt. Preethi V (Karnataka High Court)
Karnataka High Court held that proceedings initiated against deceased person are null and void and the same cannot be continued against his/her legal representative. Accordingly, order of Single Judge not interfered.
Facts- The Assessing Authority received information that the Assessee Smt.Ramanatha Gurulakshmi had huge cash deposits and that during the Assessment Year 201617 she had made transactions pertaining to immovable properties and further that she had not filed her Returns of Income declaring interest from the deposits an...
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