Legal heirs can be adjudicated for act or omission of deceased taxpayer

Last updated: 03 July 2024

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The Madras High Court has ruled that tax authorities can pursue legal proceedings against the heirs of a deceased taxpayer for their actions or omissions. This decision came after orders were incorrectly issued to a taxpayer after their death. The court set aside these orders and clarified that the Revenue department is permitted to initiate proceedings against the legal heirs.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Munusamy Nagabushanam (deceased) v. The Deputy Commercial Tax Officer[W. P. Nos. 14718 & 14723 of 2024 dated June 13, 2024] set aside the order issued to the deceased person and held that Revenue department is left open to initiate proceedings against the legal heirs of the deceased taxpayer.

Citation :
W. P. Nos. 14718 & 14723 of 2024 dated June 13, 2024

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Attached File : 671907_5705_munusamy_nagabushanam_deceased_.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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