06 February 2014
RESPECTED EXPERTS, MY QUERY IS ABOUT SECTION 148 OF IT act 1961 THAT SHOULD A LEGAL NOTICE BE SENT TO ANY SON OF THE DECEASED ASSESSEE OR TO ALL THE SONS .
06 February 2014
depends on the case to case...whether you have intimated legal heir information to tax office? Yes you can argue that notice shall be valid only if it is served on all the heirs. But such an argument shall find force only if the heir who has received the notice has not participated in the assessment in response to such notice as it would make the error of AO curable.