Reassessment u/s 147 - notice issued against dead person - ...

Reassessment Notice Invalid if Issued Posthumously: Legal Heirs Only Liable if Initiated Pre-Death u/s 159.

June 16, 2018

Case Laws Income Tax HC

Reassessment u/s 147 - notice issued against dead person - Proceedings under Section 159 of the Act can be invoked only if the proceedings have already been initiated when the assessee was alive and was permitted for the proceedings to be continued as against the legal heirs.

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Reassessment u/s 147 - notice issued against dead person - ...

Reassessment Notice Invalid if Issued Posthumously: Legal Heirs Only Liable if Initiated Pre-Death u/s 159.

June 16, 2018

Case Laws Income Tax HC

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