LATE SHRI GOPALIYENGAR MADABUSHI MURALIDHAR vs. THE INCOME TAX OFFICER

ITA/16/2025HC KarnatakaKAHC01003785202526 February 2026Bench: S.G.PANDIT,K. V. ARAVIND8 pages
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What did the High Court hold?

The High Court held that the assessment order passed against a deceased person was unsustainable in law, as the Assessing Officer had knowledge of the death. It set aside both the Tribunal's remand order and the original assessment order, without remanding the case.

What were the facts?

The assessee died during assessment proceedings for AY 2016-17. The Assessing Officer completed the assessment in the deceased's name, despite having knowledge of the death. The legal representatives challenged this, and the Tribunal set aside the assessment, remanding the case for a fresh order.

What were the issues?

The key legal issue was the validity of an assessment order passed against a deceased person when the Assessing Officer had knowledge of the death, and the appropriateness of the Tribunal's remand order.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2026:KHC:11915-DB IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No.16 OF 2025

BETWEEN:

LATE SHRI GOPALIYENGAR MADABUSHI MURALIDHAR, AGED ABOUT 60 YEARS, REP. BY HIS LEGAL REPRESENTATIVE SMT. DAKSHAYANI MURALIDHAR, NO.733, 14TH MAIN, 18TH CROSS, BANASHANKARI 2ND STAGE, BENGALURU-560 070. PAN : ABTPM6528K

…APPELLANT

(BY SRI. KIRATH SINGH MARHAS, ADV. FOR SMT. LOCHANA S BABU, ADV.) VINUTHA B S Location: High Court of Karnataka HC-KAR NC: 2026:KHC:11915-DB AND:

THE INCOME TAX OFFICER WARD - 7(2) (4), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. …RESPONDENT

(BY SRI. E.I.SANMATHI, SENIOR STANDING COUNSEL)

THIS INCOME TAX APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 08.08.2024 PASSED IN ITA NO. 956/BANG/2023, FOR THE ASSESSMENT YEAR 2016/17 PRAYING TO

The order continues below.

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