2023 (5) TMI 1406 - HC - Income Tax

Assessment order against legal heir - Writ Petition filed by the legal heirs of the original assessee challenging the order passed u/s 143(3) - Department pointed out that after the death of the original assessee separate notice has been issued to the legal heirs of the original assessee. Since they have not responded the impugned order came to be passed HELD THAT - Considering the fact that the original assessee has passed away on 14.02.2023 and notice of hearing was fixed on 28.03.2023 no ample opportunity was given to the legal heirs of the deceased assessee. Therefore this Court is of the view that the order impugned in the writ petition is liable to be set aside and the matter should be remitted back to the original authority for affording due opportunity to the legal heirs of the original assessee to put forth their case. The original authority is directed to dispose of the matter after giving due opportunity to both the parties within a period of 90 days from the date of receipt of a copy of this order. Accordingly this Writ Petition stands allowed.

Summary

The High Court of Madras set aside an order passed under Section 143(3) of the Income Tax Act against a deceased assessee, ruling that the legal heirs were not given ample opportunity to present their case. The matter was remitted back to the original authority for a fresh hearing within 90 days. The Court referred to a similar case where appropriate notice was issued to the legal representative of a deceased assessee.