notice u/s 148 on deceased assessee

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I want to know that what should I do when I get notice u/s 148 in the name of my deceased father. should I file return on his behalf or not.
Replies (6)
no... proceedings initiated against a dead person is bad in law. just file a reply stating that your father has expired along with death certificate
legal heir of the deceased has to attend the proceedings on behalf of deceased
Legal heir is obliged to attend the hearing only when 148 notice r. W. S 159 is issued within prescribed time limit.. Else no obligation to attend the hearing
how dept will come to know whether assessee is alive or not. it is the responsibility of LR of the assessee to inform the fact. untill the PAN is not deleted from the record, all the information or transactions done on PAN will reflect in dept's database
Even I'm of the view as that of Ms. Shivani but various courts have ruled out this contention made by the revenue
good clarification


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