Reopening of assessment u/s 147 against dead person - obligation ...

Case Laws Income Tax

November 30, 2023

Reopening of assessment u/s 147 against dead person - obligation on the part of the legal representatives - in the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department - The notice and all consequential proceedings quashed - HC

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Reopening of assessment u/s 147 against dead person - obligation ...

Case Laws Income Tax

November 30, 2023

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