Income tax return for fy 2009-10 & fy 2010-11 for deceased

This query is : Resolved

Bimal Makwana (Querist)
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30 March 2014 My Jijaji passed away in Nov-2011 and his last return was filed for FY 2008-09 manually. After that due to serious illness he could not give attention to file his return till his death. He was having rental income and TDS was deducted by rent payer till last. Now can my sister file a return for FY 2009-10 & FY 2010-11 as legal heir of my Jijaji and claim a refund for both these year? Are there any penalty for late filling will be assessed? Pl guide.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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30 March 2014 while penalty can be levied...but it is always at the option of the AO.

However, with regards to FY 2009-10 and 2010-11, return is already time-barred. So it cannot be filed unless 142(1) or 148 notice is issued. In such a scenario, unless the legal heir accept/respond to the notice, no tax proceedings can be made out.