Assessment Order Cannot Be Directed Against Only One Of The Legal Heirs Of Deceased Assessee: Delhi High Court Sets Aside Rs. 10 Crores Demand

The Delhi High Court held that an assessment order cannot be directed against only one of the legal heirs of a deceased assessee.The Bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has set aside an assessment order of Rs. 10 crores passed by the Income Tax Department, solely on the ground that it was passed against only one of the legal heirs of the deceased assessee and not...