Demand raised on legal representative not sustainable, when business is not taken over

The Madras High Court in this case, quashed the tax demand orders issued against the petitioner, who had not taken over his deceased father's business. Following the judgment in the previous case, the court remits the matter back for fresh consideration, ensuring due process and opportunity for the petitioner to defend against the tax liabilities as a legal representative. 

In this case, the petitioner challenges orders related to tax demands issued after the death of his father, who was the original business owner and liable for the tax. The petitioner contends that since he has not taken over his father’s business, he should not be held liable for the tax dues. 

To read the complete judgment 2024 taxo.online 1540