Madras HC Cancels Reassessment Order Issued Against Dead Person

Madras HC Cancels Reassessment Order Issued Against Dead Person

The petitioner, N. Pradeesh, filed writ petitions challenging two assessment orders dated 30.04.2024 and 03.02.2025 issued for Assessment Years 2018-19 and 2020-21, which were passed against a dead person. The Petitioner approached the High Court of Madras to quash the said orders, saying that these orders are illegal and were issued without jurisdiction. The petitioner further requested the court to direct the tax officer not to take any further action to recover the demand. The petitioner is the legal heir of Late Nagarajan, proprietor of M/s. Pradeesh Tyres, who passed away on 02.09.2023.

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Madras High Court Decision

The Court ruled in favour of the petitioner and quashed the assessment Orders as these were passed against a dead person. Additionally, the court gave the following directions:

The petitioner was allowed to file a reply to the related Show Cause Notices within 30 days.
The tax officer is directed to pass a fresh order within three months if the petitioner submits the reply within the given time.
The tax officer must give a chance to the petitioner to be heard before passing the order.
If the petitioner does not comply with the above directions passed by the court, the respondent can proceed against the petitioner as if the petition was dismissed.