Validity of reopening of assessment - notice to dead person - ...

Case Laws Income Tax

December 26, 2016

Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in the name of the heirs of deceased assessee - HC

View Source

← Previous Next →

Validity of reopening of assessment - notice to dead person - ...

Case Laws Income Tax

December 26, 2016

You may also like:

Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

Reopening of assessment u/s 147 - notice in the name of dead person - the applicability of Section 292BB of the Act, 1961 has been held to be attracted to an assessee...

Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section...

Reopening of assessment u/s 147 - When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the...

The issue pertains to the validity of reopening proceedings against a deceased assessee. It was held that the issuance of a notice u/s 148 of the Act is the foundation...

Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated...

Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s...

Reopening of assessment u/s 147 - notice against dead person - The legal representative not having waived the requirement of notice u/s 148 and not having submitted to...

Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

Reassessment proceedings against dead person - Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead...

Validity of Reopening of assessment u/s 147 - notice issued to dead person - curable defect u/s 292B or not ? - The assessee on whom the notice must be sent must be a...

Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for...

Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased...

Quick Updates: