Assessment order made in the name of deceased person - ...

Income Tax

April 3, 2018

Assessment order made in the name of deceased person - assessment against legal representative of the deceased - AO has to pass denovo assessment order on the legal representatives of the deceased assessee in accordance with law. - HC

View Source

← Previous Next →

Assessment order made in the name of deceased person - ...

Income Tax

April 3, 2018

You may also like:

Validity of order passed u/s. 147 against deceased assessee - Citing Section 159(2) of the Act and judicial precedents, the Tribunal emphasized that no order can be...

Reassessment proceedings against dead person - Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead...

Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

Penalty u/s 271D - penalty order as passed on the deceased person - Any proceedings taken against the deceased before his death shall be deemed to have been taken...

Reopening of assessment - assessment against deceased person - liability of Legal representatives - in the light of the provisions of section 159 of the Act the...

Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent...

Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased...

Reopening of assessment u/s 147 - When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the...

Assessment in the name of the deceased assessee - liability of legal heir - After the death of the assessee, his legal heir was not brought on the record and no notice...

Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal...

Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased...

Right of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - Legislature has prescribed specific conditions for an applicant that he or she...

Legal representative of deceased – order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC

Chargeability of interest from the legal representative of the deceased assessee - the interest liability cannot be fastened on a legal representative - HC

Quick Updates: