Delhi High Court has delivered a significant victory for the rights of legal heirs. The Court, consisting of Justice Rajiv Shakdher and Justice Girish Kathpalia, has set aside an unjust assessment order of Rs. 10 crores issued by the Income Tax Department. The ruling emphasizes that an assessment order cannot be directed against only one of the legal heirs of a deceased assessee.

The case, titled "Darpan Kohli Versus Assistant Commissioner Of Income Tax" (Case No.: W.P.(C) 7904/2023 & CM APPLS. 30514/2023 & 30515/2023), involved the petitioners who are the legal heirs of the deceased assessee, Kuldip Kohli. Following the death of Kuldip Kohli, the petitioner received a reassessment notice addressed to the deceased person, without considering all the legal heirs.

Represented by M Sufian Siddiqui, the petitioner's counsel argued that the Assessee's death was duly communicated by the legal heirs. However, the scrutiny proceedings continued erroneously in the name of the deceased assessee on his PAN (Permanent Account Number) without acknowledging and involving all the legal heirs as required by law.

Recognizing the grave error in the assessment order, the Delhi High Court has unequivocally declared that the rights and interests of all legal heirs must be considered and protected. Consequently, the Court has set aside the assessment order and directed the Assessing Officer to issue notices to the petitioners, ensuring their right to a fair hearing.

This ruling by the Delhi High Court serves as a significant precedent, ensuring that the due process of law is followed, and all legal heirs are accorded fair treatment. The judgment highlights the importance of recognizing the rights of all parties involved and upholding justice in matters pertaining to deceased individuals and their legal heirs.

This landmark decision, delivered in the case of Darpan Kohli Versus Assistant Commissioner Of Income Tax (Case No.: W.P.(C) 7904/2023 & CM APPLS. 30514/2023 & 30515/2023), sets a crucial precedent for future cases and reinforces the principle of equality and fairness in legal proceedings involving the deceased and their legal heirs.