Income Tax Scrutiny in case of death of Assessee
This query is : Resolved
10 August 2010
In case of death of Individual assessee, before completion of his Income Tax Scrutiny, please inform how it can be closed by Income Tax Officer.
12 August 2010
Hi,
It is the duty of assessing officer to send a communication to the legal heir for scrutiny. After that proceeding will be followed by the legal heirs and The AO will serve notice on the legal heir.
there has been a case law on this.
You can refer Vinod Gupta s Assessment procedure module
It is the duty of assessing officer to send a communication to the legal heir for scrutiny. After that proceeding will be followed by the legal heirs and The AO will serve notice on the legal heir.
there has been a case law on this.
You can refer Vinod Gupta s Assessment procedure module
03 October 2010
I have handled a case like this some years ago, wherein I cited a judgement wherein it was decided that a dead person cannot be assessed, will try to find it and cite here.
03 October 2010
[1963] 48 ITR 59 (SC)
SUPREME COURT OF INDIA
Commissioner of Income-tax
v.
Amarchand N. Shroff
SUPREME COURT OF INDIA
Commissioner of Income-tax
v.
Amarchand N. Shroff
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