Home Highlights December 2016 Year 2016 This

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1. Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

2. The case discusses the validity of proceedings against the legal representatives of a deceased assessee when reopening notices in the name of the assessee have expired....

3. Validity of order passed u/s. 147 against deceased assessee - Citing Section 159(2) of the Act and judicial precedents, the Tribunal emphasized that no order can be...

4. Penalty proceedings for a default committed by a deceased - legal representatives - Levy of penalty u/s 271B for non-furnishing of Tax Audit Report within the prescribed...

5. Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal...

6. Issuance of notice u/s 148 of the Income Tax Act to a deceased assessee is defective and cannot be continued against the legal representative, except in cases falling...

7. Penalty u/s 271D - penalty order as passed on the deceased person - Any proceedings taken against the deceased before his death shall be deemed to have been taken...

8. Assessment order made in the name of deceased person - assessment against legal representative of the deceased - AO has to pass denovo assessment order on the legal...

9. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

10. Right of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - Legislature has prescribed specific conditions for an applicant that he or she...

11. Legal representative of deceased – order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC

12. The High Court held that there is no statutory obligation on legal representatives to immediately inform about the death of an assessee or cancel the PAN registration....

13. Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing...

14. Reopening of assessment - assessment against deceased person - liability of Legal representatives - in the light of the provisions of section 159 of the Act the...

15. Assessment in the name of the deceased assessee - liability of legal heir - After the death of the assessee, his legal heir was not brought on the record and no notice...