The High Court held that there is no statutory obligation on ...

Legal reps don't need to inform about assessee's death. Dept must recall notices issued to deceased. Legal heirs need fresh notice.

Case Laws Income Tax

August 14, 2024

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. If the Department becomes aware of an assessee's death after issuing a notice, there must be a mechanism to recall such notice as serving it on a deceased person would be futile. The legal heirs cannot respond unless served with a notice. The Court quashed the impugned notice for being issued to a deceased person.

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The High Court held that there is no statutory obligation on ...

Legal reps don't need to inform about assessee's death. Dept must recall notices issued to deceased. Legal heirs need fresh notice.

Case Laws Income Tax

August 14, 2024

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