Reopening of assessment - assessment against deceased person - ...

Case Laws Income Tax

February 8, 2018

Reopening of assessment - assessment against deceased person - liability of Legal representatives - in the light of the provisions of section 159 of the Act the proceedings are required to be initiated against a legal representative and not against the deceased. - HC

View Source

← Previous Next →

Reopening of assessment - assessment against deceased person - ...

Case Laws Income Tax

February 8, 2018

You may also like:

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...

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....

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...

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

Chargeability of interest from the legal representative of the deceased assessee - the interest liability cannot be fastened on a legal representative - HC

Reopening of assessment - assessment against deceased person - liability of Legal representatives - Insofar as the provisions of section 292B of the Act are concerned,...

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

Validity of reassessment proceedings initiated against a dead person after his death - liability of the legal representative - the notice issued to the petitioner as...

The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole...

Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment...

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...

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...

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...

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...

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....

Quick Updates: