19 August 2009
Dear all, i have a querry related to Assessment procedure u/s 143(3). The ITO issued a notice u/s 143(3) dated on 07-08-2009 on a proprietor firm for A.Y. 2007-08. but the assessee has died on 24-02-2009. in this case, who will be responsible to complete the assessment procedure. the legal heirs are not aware of the assessee's businesss.