2018 (4) TMI 1431 - SCH - Income Tax

Validity of re-assessment proceedings initiated against a dead person after his death - liability of the legal representative - Held that - The petition was filed on 14.10.2015 against an interim order. Since then endeavours to call upon the petitioner directing to cure the defects have not been succeeded. The petition is dismissed for non-prosecution. HC order confirmed 2015 (10) TMI 749 - PUNJAB & HARYANA HIGH COURT as held notice under Section 148 of the Act was issued to the petitioner as legal representative of her deceased husband Kulwinder Singh Johal and not as an assessee in her individual capacity for the assessment year 2008-09. It was not in controversy that Kulwinder Singh Johal had died on 25.7.2014. Thus, the notice issued to the petitioner as legal representative of her deceased husband, Kulwinder Singh Johal is legal and valid. - Decided against assessee.

Summary

The Supreme Court dismissed the petition filed on 14.10.2015 against an interim order due to non-prosecution as the petitioner did not cure the defects despite efforts to notify them. (Citation: 2018 (4) TMI 1431 - SC Order)