Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]

By Yogitha S. Yogesh - On May 9, 2023 4:30 pm - 2 mins read

Madras High Court - Assessment Order passed - Dead Person without Issuing Notice - Dead Person - Notice - Notice to Legal Heirs is Void - Legal Heirs - taxscan

The Madras High Court held that the assessment order passed under section 143(3) of the Income Tax Act, 1961 against a dead person without issuing a notice to legal heirs is void. Prema Rengarajan, the petitioner who is the legal heir of the original assessee, challenged the order dated 31.03.2023, passed under Section 143(3) of…

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