Delhi HC Sets Aside Income Tax Notice, Citing Failure to Include Legal Heirs of Deceased in Proceedings

The Delhi High Court set aside an Income Tax notice issued to a deceased taxpayer, citing the failure to include the legal heirs in the proceedings. The court ruled that any proceedings initiated after a taxpayer’s death must involve their legal heirs to be valid. This judgment underscores the procedural requirements for dealing with deceased taxpayers and ensures that their estates are handled fairly in accordance with the law.