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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Demand notice issued u/s 156 - Treating the petitioner as the ...


Demand Notice u/s 156 Invalid: Residence Alone Doesn't Make Petitioner a Legal Heir of Deceased.

December 28, 2018

Case Laws     Income Tax     HC

Demand notice issued u/s 156 - Treating the petitioner as the relative of the deceased - Merely because the petitioner is residing in the same property where the deceased assessee was living before her death, cannot be a reason to conclude as if the petitioner is also one of the legal heirs of the deceased.

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