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Tax Assessment Set Aside for Ignoring Mandatory Legal Representative Requirement
Case Law Details
- Case Name
- Vishwavallabha Theertha Swamiji Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Vishwavallabha Theertha Swamiji Vs ITO (Karnataka High Court)
Assessment on Deceased Swamiji Without Determining Legal Representative Invalid; Karnataka HC Remands Matter for Fresh Adjudication
The Karnataka High Court, in Sri Vishwavallabha Theertha Swamiji (Sode Matha) vs. Income Tax Officer & Ors. (W.P. No. 27525 of 2025, order dated 08-Dec-2025), set aside the assessment order dated 28-12-2018 passed u/s 144 r/w s.147 for AY 2011-12, as well as the consequential CIT(A) order dated 08-07-2025, on the ground that the Revenue had proceeded without first ascertaining whether the petitioner...






