Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Regarding Legal representative

292 views

Save Share

Rajat Sharma

Accountant

647 Points Posted on 10 March 2023

Sir with due respect I want to know that that the income tax case of my husband was fixed for secrutiny by issuing notice 148(A) on account of cash deposit in his Cash credit account and saving bank account in which he has deposit cash more than 60Lac out of his trading business of footwear.Sir in response of notice issued under section 148 my husband was filed his return under section 44 AD by showing profit more than 8% and proof regarding sales/turnover uploaded the vat and GST returns and required documents what as on last hearing my husband has been expired and he was the sole proprietor of the firm.Sir now I want to know what is the procedure to make the Legal representative (LR) and will be the responsible to carry on the proceedings initiated against the deceased assessee.Thanks.

Replies (5)

Quick Summary

This discussion concerns the procedure for a spouse to become a legal representative (LR) for her deceased husband's income tax case. The case involves scrutiny under section 148A due to significant cash deposits from his trading business. The deceased had filed his return under section 44AD, providing VAT and GST returns as proof of turnover. The query seeks guidance on registering as an LR on the income tax website and continuing the proceedings, including responding to a notice for a video conference or written reply.

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 10 March 2023

Add legal representative in IT website and you may reply to the notice

Rajat Sharma

Accountant

647 Points Posted on 11 March 2023

Sir the faceless Ito has been asked to filed written reply or vedio confrence on 11 -03-2023 at 11 hours. but not mentioned 11 am or 11 pm please give your expert opinion.

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 11 March 2023

You can upload the documents from e proceedings

CA Sorav Gupta

Chartered Accountant

1005 Points Posted on 11 March 2023

The legal heir of the deceased assessee is responsible and liable to participate in the proceedings.

Further, you have to apply and submit the required documents on the income tax website to register as a legal heir. The department will then approve you as the legal heir.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)