Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Reopening of assessment - assessment against deceased person - ...

Income Tax

February 8, 2018

Reopening of assessment - assessment against deceased person - liability of Legal representatives - in the light of the provisions of section 159 of the Act the proceedings are required to be initiated against a legal representative and not against the deceased. - HC

View Source

 


 

You may also like:

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

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

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

  4. 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

  5. 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...

  6. Reopening of assessment - assessment against deceased person - liability of Legal representatives - Insofar as the provisions of section 292B of the Act are concerned,...

  7. Demand from deceased person - The law does not provide to proceed in any case against a deceased person, therefore, the order passed by the adjudicating authority is not...

  8. 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...

  9. Reopening of assessment - notice issued u/s 148 to the deceased assessee - curable defect u/s 292BB - the absence of any provision in the Act, to fasten revenue...

  10. Validity of reassessment proceedings initiated against a dead person after his death - liability of the legal representative - the notice issued to the petitioner as...

 

Quick Updates:Latest Updates