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Supreme Court: “Wish of a Testator Cannot be Defeated by Raising New Grounds in Second Appeal” – Partition Denied, Testamentary Succession Upheld, and Monetary Compensation Enhanced for Legal Heirs

Court’s Decision The Supreme Court allowed the civil appeal, set aside the Kerala High Court’s judgment which had invalidated a registered joint will under Section 67 of the Indian Succession…

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Rawlaw September 8, 2025

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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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