Order in Deceased’s Name Despite Condonation of Delay Application by Legal Heir for Late ITR Filing: Madras HC directs Reconsideration

The Madras High Court directed reconsideration of an order issued in the name of a deceased individual, despite a legal heir's condonation application for late ITR filing. The court observed that while the condonation application had been accepted, the order was still passed in the deceased's name, which was incorrect. The case highlighted the procedural importance of addressing such filings correctly in cases of death. The court's intervention underscores the need for tax authorities to follow proper legal procedures, especially when dealing with deceased taxpayers' estates. This ruling serves as a reminder for tax officers to ensure that filings and orders align with the updated status of the taxpayer, particularly in the case of a legal heir's involvement