If the tax payer has died
This query is : Resolved
SURESH KUMAR SINGH
(Querist)
31 January 2020
please se Reply for demand
CA Paras Ahuja
(Expert)
31 January 2020
Delhi High Court held In the case of Vipin Walia vs. ITO that the revenue was to initiate proceedings under Section 147 against the deceased Assessee for AY 2008-09. The limitation for issuance of the notice under Section 147/148 was 31st March 2015. On 27th March 2015, when the notice was issued, the Assessee was already dead.
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