Reopening of assessment u/s 147 against deceased assessee - the ...

Notice u/s 148 Invalid if Issued to Deceased; Legal Heirs Must Be Notified for Reassessment Validity.

December 26, 2019

Case Laws Income Tax AT

Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no notice u/s 148 has been issued in the name of the legal heirs and therefore, the provisions of section 159 cannot be invoked in the instant case.

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Reopening of assessment u/s 147 against deceased assessee - the ...

Notice u/s 148 Invalid if Issued to Deceased; Legal Heirs Must Be Notified for Reassessment Validity.

December 26, 2019

Case Laws Income Tax AT

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