Notice u/s 148
This query is : Resolved
18 November 2013
I assessee was died and then after notice is issued u/s 148 to the assessee, assessee has not filed return wheter notice is valid or not?
and if assessee died during any proceeding then what is the consequenses of it ?
and if assessee died during any proceeding then what is the consequenses of it ?
18 November 2013
notice will not be valid in first case & in second case his/her legal hears wiil have to pay if any demand will arises
Nikhil Kaushik
(Expert)
18 November 2013
once the assessee dies, for a notice to be valid, it should be issued in the same of the legal representative/heir. However, if in response to a notice issued in the name of the dead assessee, the legal heir attends the assessment, the defect in the notice shall stand cured.
Refer Kaushalyabai (Smt.) Vs. CIT (238 ITR 1008 (MP))
Refer Kaushalyabai (Smt.) Vs. CIT (238 ITR 1008 (MP))
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- EPF ECR NEW FILE SEP 17TH 2026
- Import of Software Service.
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- TDS on Fixed Assets purchased
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- GST on Renting godown to KFCSC for Storage of Raagi
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- Under marginal scheme
- Capitalgain tax purposes for valuation report compulsory
- Capital Gail Exemption Certificate
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
