Reopening of assessment - notice issued u/s 148 to the deceased ...

Notice Issued to Deceased Taxpayer u/s 148 Is a Curable Defect; Legal Representatives Not Liable u/s 292BB.

December 14, 2018

Case Laws Income Tax HC

Reopening of assessment - notice issued u/s 148 to the deceased assessee - curable defect u/s 292BB - the absence of any provision in the Act, to fasten revenue liability upon a deceased individual, in the absence of pending or previously instituted proceeding, burden upon a legal representative cannot be imposed.

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Reopening of assessment - notice issued u/s 148 to the deceased ...

Notice Issued to Deceased Taxpayer u/s 148 Is a Curable Defect; Legal Representatives Not Liable u/s 292BB.

December 14, 2018

Case Laws Income Tax HC

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