Case Law Details
Case Name : Mrs. S. Savithri Vs. The Income Tax Officer (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Mrs. S. Savithri Vs. ITO (Karnataka High Court)
The Noticee even if deceased, the Legal Representatives or the persons who inherit the estate of the deceased persons will have to comply with the said Notice for furnishing the requisite information. The very purpose of the provisions of Section 133 (6) of the Act is to elicit the requisite information and details from the person concerned.
8. From the reply filed by the petitioner, the wife of the deceased Government Servant, prima facie, it appears that a large sum of Rs. 95.83 lakh was found to be in the credit of the Bank Account of a Fi...
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Any notice issued under the said section should be issued during his life time and not after his death. Any notice issued after death of the person whether in knowledge of authority or not, the wife is not required nor liable to answer such notices on behalf of deceased husband.