![Fresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/500x300_2069665-jammu-and-kashmir-high-court-taxscan.webp "Fresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]")
Fresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]
Mst. Sundri vs The Jammu & Kashmir Bank LtdThe Jammu & Kashmir High Court ruled that a secured creditor may use Section 14 of the ...
![Bombay HC upholds Cancellation of Liquor License by Excise Commissioner in application of Legal Heirs of Deceased Partner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Bombay-HC-upholds-Cancellation-of-Liquor-License-Bombay-High-Court-Cancellation-of-Liquor-License-Liquor-License-Excise-Commissioner-Legal-Heirs-Deceased-Partner-taxscan.jpeg "Bombay HC upholds Cancellation of Liquor License by Excise Commissioner in application of Legal Heirs of Deceased Partner [Read Order]")
![Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Madras-High-Court-Assessment-Order-passed-Dead-Person-without-Issuing-Notice-Dead-Person-Notice-Notice-to-Legal-Heirs-is-Void-Legal-Heirs-taxscan.jpg "Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]")
![ITAT dismisses Appeal on Lapse of more than 2 years to Substitute Name of Legal Heirs for Deceased Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Appeal-Substitute-Name-of-Legal-Heirs-for-Deceased-Assessee-TAXSCAN.jpg "ITAT dismisses Appeal on Lapse of more than 2 years to Substitute Name of Legal Heirs for Deceased Assessee [Read Order]")
![Interest paid to Legal Heirs of Deceased Partners cannot be Disallowed If TDS already Deducted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Interest-Interest-paid-Legal-Heirs-Deceased-Partners-TDS-ITAT-Taxscan.jpg "Interest paid to Legal Heirs of Deceased Partners cannot be Disallowed If TDS already Deducted: ITAT [Read Order]")
![Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Notice-Dead-Person-ITAT-Re-Assessment-Taxscan.jpeg "Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]")
Legal Heirs Unaware of Details and Failed to Produce Additional Evidence before Lower Authority: ITAT Remands Matter back to AO [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal has held that the legal heirs unaware of details and failed to produce additional evidence before lower authority and remand the matter back to...
![Legal Heirs Unaware of Details and Failed to Produce Additional Evidence before Lower Authority: ITAT Remands Matter back to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Legal-Heirs-Additional-Evidence-Lower-authority-ITAT-AO-taxscan.jpg "Legal Heirs Unaware of Details and Failed to Produce Additional Evidence before Lower Authority: ITAT Remands Matter back to AO [Read Order]")
Insolvency Resolution Process cannot be maintained against the legal heirs of the Personal Guarantor: NCLT [Read Order]
The Kolkata bench of National Company Law Tribunal has held that Insolvency Resolution Process cannot be maintained against the legal heirs of the Personal Guarantor. Kilburn Chemicals (Corporate...
![Insolvency Resolution Process cannot be maintained against the legal heirs of the Personal Guarantor: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Insolvency-Resolution-Process-maintained-legal-heirs-Personal-Guarantor-NCLT-Taxscan.jpg "Insolvency Resolution Process cannot be maintained against the legal heirs of the Personal Guarantor: NCLT [Read Order]")
Share in Goodwill paid to Legal Heirs of Deceased Partners allowable as Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai has held that the payment made to the legal heirs of deceased partners towards share in goodwill is allowable as a deduction under the Income Tax Act,...
![Share in Goodwill paid to Legal Heirs of Deceased Partners allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Equity-Share-Taxscan.jpg "Share in Goodwill paid to Legal Heirs of Deceased Partners allowable as Deduction: ITAT [Read Order]")
Payment to Retiring Partners and Legal Heirs of deceased Partners by Law Firm as per Deed is excludible from Total Income: ITAT [Read Order]
While granting tax relief to a leading law firm in India, the Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the payment made by the assessee-firm to retiring partners and legal...
![Payment to Retiring Partners and Legal Heirs of deceased Partners by Law Firm as per Deed is excludible from Total Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/Retiring-Partners-Mulla-Taxscan.jpg "Payment to Retiring Partners and Legal Heirs of deceased Partners by Law Firm as per Deed is excludible from Total Income: ITAT [Read Order]")