Reopening of assessment - notice addressed to a dead person - ...

Income Tax

February 18, 2016

Reopening of assessment - notice addressed to a dead person - The Revenue was unable to issue a notice to the LR of the deceased Assessee under Section 147/148 of the Act within the period of limitation. That would be a plain illegality and not a mere irregularity - HC

View Source

← Previous Next →

Reopening of assessment - notice addressed to a dead person - ...

Income Tax

February 18, 2016

You may also like:

Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be...

Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure -...

Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section...

Reopening of assessment - addition u/s 68 - ex-parte order passed by the CIT(A) - non service of notice to the address of advocate - matter restored before CIT(A)

Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated...

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...

Reopening of assessment u/s 147 - notice in the name of dead person - the applicability of Section 292BB of the Act, 1961 has been held to be attracted to an assessee...

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...

Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s...

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

Quick Updates: