If the tax payer has died

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SURESH KUMAR SINGH

SURESH KUMAR SINGH (Querist)
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31 January 2020 please se Reply for demand

CA Paras Ahuja

CA Paras Ahuja (Expert)
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31 January 2020 Delhi High Court held In the case of Vipin Walia vs. ITO that the revenue was to initiate proceedings under Section 147 against the deceased Assessee for AY 2008-09. The limitation for issuance of the notice under Section 147/148 was 31st March 2015. On 27th March 2015, when the notice was issued, the Assessee was already dead.
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