Reassessment against deceased assessee sustained as department not informed about death

Gowthaman S Vs ITO (Madras High Court)

Madras High Court held that reassessment proceedings under section 147 of the Income Tax Act against the deceased assessee sustained since income tax department not informed about the death of the deceased assessee.

Facts- The present writ petition has been preferred by the legal heirs of the assessee specifically challenging impugned order dated 31.03.2024 passed u/s. 148A(d) of the Income Tax Act. The specific case of the petitioner is that the impugned orders and the notice under Section 156 have been passed and is

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