Proceedings against deceased person is null and void: Karnataka HC

ITO Vs Preethi V (Karnataka High Court)

Karnataka High Court held that Assessment Order and other proceedings taken up against the deceased are all null & void. Also held that proceedings initiated against deceased person by issuing notice after demise cannot be continued against the legal representative.

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 no

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