January 27, 2023
Income Tax Latest Recent Case Laws

Service of notice upon a dead person under section 142(1) would not authorise him to assume jurisdiction to pass assessment order on the Legal Representatives – ITAT Ahemdabad

Print Friendly, PDF & Email

It is found that before service of notice under section 142(1), assessee had already expired. His legal heirs did not file return for this assessment year. Therefore, the right course for the AO is to find out L/Rs, and more particularly, L/R who has inherited assets and liabilities of Deceased Assesee because Legal Representative is liable to pay taxes of the deceased only equivalent to the property inherited from the deceased.

Therefore, procedure followed by the AO in the present case is patently illegal.

Late Shri Keshavlal Somnath Panchal ITA No. 159
Late Shri Keshavlal Somnath Panchal ITA No. 159

Related posts

GST council decides to reduce tax rate from 28%to 18% Monitors & TVs , Power Banks, Digital camera and video Cameras – GST council


Clarification on filing of e-form RD- l-Conversion of public company into private company and change in a Financial Year- MCA


MCA releases Notification regarding Name availability of Proposed Companies


Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.

error: Content is protected !!