Summary
- The Madras High Court has directed the issuance of a fresh Section 148 notice to the legal representatives of deceased assessee Kandhasamy Amaravathy in a recent ruling.
- The court disposed of W.P.(MD) No.20203 of 2026, which challenged a notice issued in the name of the deceased on March 30, 2026, despite prior notification of his death on December 24, 2022.
- Justice C. Saravanan emphasized that proceedings against a deceased taxpayer must continue against their legal representative as per Section 159 of the Income Tax Act, 1961.
- This ruling highlights the importance of proper procedural adherence in tax assessments involving deceased individuals and sets a precedent for similar
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