Munusamy Nagabushanam (Deceased) Vs Deputy Commercial Tax Officer
Date: June 13, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Assessment orders issued after the demise of the deceased were unsustainable
Summary
The case involves assessment orders issued to a deceased person, Munusamy Nagabushanam, and challenged by his legal heir, Nethaji Nagabushanam. The legal representative contended that the assessment orders issued after the demise of the deceased were…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these two writ petitions, assessment orders pertaining to distinct assessment periods are assailed on the ground that such orders were issued to a dead person. The petitioner is one of the sons of the late Mr. Munusamy Nagabushanam. By further submitting that the petitioner’s father died on 08.05.2021, whereas the show cause notice and…