Intimation u/s 245 it

An individual assessee filing returns has received an intimation u/s 245 stating the following

Refund of Rs. 6136 for AY 2009-10

Demand of Rs. 2446 for AY 2006-07 and Rs. 642590 for AY 2008-09

After going to all the documents and 26AS, there does not arise any tax liability.

Two questions:

This assessee is no more. Will his son, the legal heir, be able to reply to the IT dept?

Can the son reply u/s 154 rectification of assessment?

Thanks

Replies (1)

Yes making use of Sec 159 -legal representative the legal heirs can reply to IT dept as if he himself is an assesee

(Refer sec 159 (3) empowering the legal representative to do so).

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