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Income Tax Scrutiny in case of death of Assessee

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(Querist)
10 August 2010 In case of death of Individual assessee, before completion of his Income Tax Scrutiny, please inform how it can be closed by Income Tax Officer.
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sagar

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sagar (Expert)
12 August 2010 Hi,
It is the duty of assessing officer to send a communication to the legal heir for scrutiny. After that proceeding will be followed by the legal heirs and The AO will serve notice on the legal heir.

there has been a case law on this.

You can refer Vinod Gupta s Assessment procedure module
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Amit Bajaj

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Amit Bajaj (Expert)
03 October 2010 I have handled a case like this some years ago, wherein I cited a judgement wherein it was decided that a dead person cannot be assessed, will try to find it and cite here.
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Amit Bajaj

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Amit Bajaj (Expert)
03 October 2010 [1963] 48 ITR 59 (SC)

SUPREME COURT OF INDIA

Commissioner of Income-tax

v.

Amarchand N. Shroff
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