Responsibility of family for income dues of father u/s 143

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Querist : Anonymous (Querist)
29 December 2013 Are the family members an assessee(i.e.spouse of assessee & children)responsible for income tax dues of the assessee under section 143(1) and (3) due from PY 2001-2002 and interest on such dues if their father had left their family long ago?

29 December 2013 the legal heir is supposed to close all the pending tax assessments. So it depends on whether or not you are the legal heir. Wherein you are claiming that you have disowned your father in past, you may be treated as legal heir.

30 December 2013 yes under income tax act 159 cast this duty on legal heirs.


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