MUMBAI: The income tax department cannot issue reassessment orders to a dead person or their legal heirs, the Bombay high court ruled on Thursday.
A division bench of justices GS Kulkarni and Advait Sethna said the Income Tax Act requires the issuance of a show-cause notice to the assessee, who should get an opportunity to present their case. Since this isn't possible if the person is dead, such notices and orders cannot be passed, the bench said.
Bu hikaye Hindustan Times Mumbai dergisinin December 13, 2024 sayısından alınmıştır.
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Bu hikaye Hindustan Times Mumbai dergisinin December 13, 2024 sayısından alınmıştır.
Start your 7-day Magzter GOLD free trial to access thousands of curated premium stories, and 9,000+ magazines and newspapers.
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