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Calcutta High Court Quashes Reassessment Proceedings Initiated Against Deceased Assessee: “Assessing Officer Cannot Issue Notice to a Dead Person When Legal Heirs Are Known”

Court’s Decision: The Calcutta High Court quashed the reassessment proceedings initiated under Sections 148A(b), 148A(d), and 148 of the Income Tax Act, 1961, against a deceased assessee for the assessment…

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Rawlaw July 30, 2025

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Supreme Court Restores Full Compensation to Deceased Driver’s Family; Rejects Insurance Company’s Limited Liability Claim Citing “Absence of Pleadings Cannot Be Cured by Guidelines”

Court’s Decision The Supreme Court set aside the High Court’s reduction of compensation to ₹2 lakhs and restored the Motor Accident Claims Tribunal's (MACT) award of ₹25.82 lakhs to the…

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Rawlaw July 26, 2025

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