27 November 2012
i wanted to know whether notice u?s 148 can be issued to the wife of the assesse for assessing her husband's income who has already died?
i recently read a notice in which the assessing officer served the notice u/s 148 to a lady for assessing her husband income who died 4 years back regarding explaining source of income for purchase of property in A.Y 2005-2006. lady has not documents whatsover and is illitrate.what can be the procedure?
27 November 2012
Under the income tax act 1961 an assessing officer is permitted to make an assessment of deceased person on the legal heir of that deceased person. Hence the notice issued by the AO is legal valid. The lady should meet a chartered accountant for the reply of the notice.
28 November 2012
the time limit for completing assessment is running out and the AO has asked the lady to file her husband's return for P.Y 2005-06. if we file a return he would start scrutiny proceedings u/s 143 and if we dont file a return he would do BJA u/s 144. we have no income proof of the deceased for the yer except the data provided by the AO from return of 2005-06.
29 November 2012
As per sec 149(1), the notice under sec 148 could have been issued upto 31.03.2012. If the notice is issued within this time limit, then it is a valid notice. If the notice is issued after the expiry of this time limit, then it is an invalid notice and thus you should not reply to this notice . Neither you should contact the AO regarding this notice. Otherwise it will be deemed as valid notice.
30 November 2012
the lady has appeared in the assessment proceedings thus making the notice a vlid one but we can appeal for laying the notice an invalid one.
30 November 2012
No . You cannot appeal now for the notice stating it as an invalid notice. It has now become valid. But you can now ask the AO to supply you the reasons recorded by him for issuing such notice. If reasons recorded by him are not valid or if he is not having any concreate evidences for the same, then you can move an appeal to the CIT(A).
Invalid reasons for issue of notice includes includes reasons like change of view AO etc.
01 December 2012
the lady is pretty poor by financial means and the estate is not available now. it is sure that penelty proceedings will be initiated on her i would advice her to forward an appeal ti CIT(A) u/s 273A to waive of the penelty
CAclubindia
