18 November 2013
I assessee was died and then after notice is issued u/s 148 to the assessee, assessee has not filed return wheter notice is valid or not? and if assessee died during any proceeding then what is the consequenses of it ?
18 November 2013
once the assessee dies, for a notice to be valid, it should be issued in the same of the legal representative/heir. However, if in response to a notice issued in the name of the dead assessee, the legal heir attends the assessment, the defect in the notice shall stand cured.
Refer Kaushalyabai (Smt.) Vs. CIT (238 ITR 1008 (MP))
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