Judgement

ITAT held that an order passed against a deceased taxpayer is invalid and directed a fresh hearing after notifying the legal heir.

ITAT Sets Aside CIT(A) Order Passed After Taxpayer's Death

Articles

Complete guide to ITR filing after death covering legal heir registration, income allocation, and correct ITR form selection in India.

ITR Filing for a Deceased Taxpayer: Legal Heir Registration, Partial-Year Income, and Form Selection

The Madras High Court has held that fresh proceedings under Sections 73, 74 or 74A of the CGST Act can be initiated against the legal heirs of a deceased taxpayer even when the business has been discontinued.

High Court Held GST Authorities Can Initiate Fresh Proceedings Against Legal Heirs Even After Taxpayer's Death

HC quashes Section 143(2) notice issued in name of deceased assessee as invalid in law.

HC Sets Aside Proceedings Initiated Against Deceased Taxpayer

As the very basis of reopening the case was wrong, the Tribunal held that the reassessment is invalid and without jurisdiction.

ITAT Quashes Reassessment of Deceased Taxpayer Due to False Assumptions

GST liabilities of a deceased taxpayer must be paid from inherited assets, but legal heirs aren't personally liable beyond the inheritance.

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ITAT Sets Aside CIT(A) Order Passed After Taxpayer's Death

ITR Filing for a Deceased Taxpayer: Legal Heir Registration, Partial-Year Income, and Form Selection

High Court Held GST Authorities Can Initiate Fresh Proceedings Against Legal Heirs Even After Taxpayer's Death

HC Sets Aside Proceedings Initiated Against Deceased Taxpayer

ITAT Quashes Reassessment of Deceased Taxpayer Due to False Assumptions

Does GST Liability Die With You? Here's What Legal Heirs Must Know