Notice u/s 153C against deceased person - liability of legal ...

Notice u/s 153C of Income Tax Act Invalid if Issued to Deceased; Legal Heirs Not Liable.

March 23, 2021

Case Laws Income Tax HC

Notice u/s 153C against deceased person - liability of legal heir of late assessee - The only proposition of law that is applicable in the present litigation is that a notice, be it under Section 148 of the Act or Section 153C of the Act, issued to a dead person, is unenforceable in law. If such is the legal position, the Revenue cannot contend that as they had no knowledge about the death of the assessee, they are entitled to plead that the notice is not defective. - HC

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Notice u/s 153C against deceased person - liability of legal ...

Notice u/s 153C of Income Tax Act Invalid if Issued to Deceased; Legal Heirs Not Liable.

March 23, 2021

Case Laws Income Tax HC

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