No Notice Issued to Legal Heir of Deceased Assessee, Rectification filed Rejected: Madras HC sets aside Order

The Madras High Court has set aside an order passed by the income tax authorities because no notice was issued to the legal heir of a deceased assessee. The case involved a situation where the assessee had passed away, and the department continued the proceedings without bringing their legal heir on record and without serving any notice to them. The legal heir had also filed a rectification application, which was rejected. The High Court held that it is a fundamental principle of law that proceedings cannot continue against a dead person. The failure to notify the legal heir was a serious procedural flaw that violated the principles of natural justice. The court quashed the order and likely directed the department to initiate fresh proceedings after properly notifying the legal heir.