AO can’t continue proceedings in name of death person if legal heir informed about assessee’s death after receiving notice: HC

INCOME TAX : Notice issued under section 153C against dead person is unenforceable in law; in such case revenue cannot contend that as they have no knowledge about death of assessee, they are entitled to plead that notice is not defectiveINCOME TAX : Notice issued under section 153C against dead person is unenforceable in law; in such case revenue cannot contend that as they have no knowledge about death of assessee, they are entitled to plead that notice is not defectivewww.taxmann.com Latest Case LawsRead More

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