Section 292BB is applicable to assessee & not to a legal representative

Savita Kapila, Legal Heir of Late Shri Mohinder Paul Kapila Vs ACIT (Delhi High Court) There Is No Statutory Requirement Imposing An Obligation Upon Legal Heirs To Intimate The Death Of The Assessee. In the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department. After all, there may be cases where the legal representatives are estranged from the deceased assessee or the deceased assessee may have bequeathed his entire wealth to a charity. Consequently, whether PAN record was upda...