TMI BlogReopening of assessment u/s 147 against dead person - obligation on the part of the legal...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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