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. The Court clarified that tax proceedings do not cease with the death of the assessee, and legal heirs can be held responsible for the deceased person’s tax liabilities. This ruling provides clarity on the procedural aspects of continuing tax assessments and proceedings against the estate of a deceased person, ensuring that the state can collect due taxes even after the assessee’s death.