Chennai

A bench comprising Justice Huluvadi G Ramesh and Justice K Kalyanasundaram asked the counsel for the Income Tax (I-T) department to get instructions and posted the matter for September 26.

Since it was a settled law that court cannot proceed against a deceased, the bench asked I-T counsel Senthil Kumar to bring on record legal heir, if any, of Jayalalithaa.

The I-T department has filed the appeal challenging a September 30, 2016 order of the Income Tax Appellate Tribunal (ITAT) setting aside a revised wealth tax assessment order of Commissioner of Wealth Tax against Jayalalithaa.

The matter relates to the wealth tax assessment of Jayalalithaa for 1997-98. The I-T department first made an order of determining the net wealth at Rs.4.67 crore on March 27, 2000.

But later, based on the probe by the Directorate of Vigilance and Anti Corruption, which prosecuted Jayalalithaa for disproportionate assets, it revised the assessment on ground that she had made erroneous declarations.

Challenging the revised assessment, Jayalalithaa had moved the ITAT after a delay of over six years.

The ITAT on September 30, 2016 had allowed her appeal and condoned the delay of 2,255 days against which the I-T department moved the high court.

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