Legal Heir Not Individually Liable for Tax on Deceased’s Salary Arrears ITAT Agra

Sheela Devi Vs ITO (ITAT Agra)

The appeal concerned whether salary arrears belonging to a deceased person could be taxed in the hands of his legal heir in her individual capacity. The assessee, Sheela Devi, received family pension and was the widow of Digambar Singh, who had been employed with the Deputy Director Agricultural Extension, Banda. He passed away on 11 April 2016. After his death, salary arrears pertaining to him were paid to the assessee during Assessment Year 2019–20.

For taxing these arrears, a notice under Section 148 was issued to the assessee on 27 March

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