Munusamy Nagabushanam (Deceased) V/S Deputy Commercial Tax Officer {HIGH COURT OF MADRAS}

Case Study Name: Munusamy Nagabushanam (Deceased) V/S Deputy Commercial Tax Officer {HIGH COURT OF MADRAS} :DATE OF ORDER : 13-06-2024 Case Overview: Munusamy Nagabushanam, who had passed away on 08.05.2021, was the subject of assessment orders issued after his demise. His son, the petitioner, challenged these assessment orders in two writ petitions, arguing that they were invalid since they were directed towards a deceased person.Key Points of the Judgment: Deceased Assessee: The petitioner contended that all communication, including the assessment orders, occurred...

Become a Premium member. If you are already a Premium member, please login here to access the full content.