Notice u/s 148

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nimesh (Querist)
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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 ?

CMA. CS. CA (Final)Santosh Jha

CMA. CS. CA (Final)Santosh Jha (Expert)
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18 November 2013 notice will not be valid in first case & in second case his/her legal hears wiil have to pay if any demand will arises

Nikhil Kaushik

Nikhil Kaushik (Expert)
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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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