Proceedings Initiated Against Income Tax Assessee After His Death Cannot Be Continued Against Legal Representative: Karnataka HC

The Karnataka High Court ruled that income tax proceedings can continue against the legal representatives of a deceased assessee. In this case, the court held that legal heirs are liable for the taxes due from the deceased person’s estate, affirming that tax obligations do not cease upon death. This decision provides clarity on how tax authorities can proceed with assessments and claims against the estate of deceased individuals.