Section 292BB not applicable to a legal representative

Advertisement Lalita Agarwal Vs ACIT (ITAT Delhi) We have carefully considered the facts stated above in these appeals wherein the notice under section 148 is issued in the name of a deceased assessee stating his PAN number. Further the assessment orders are also framed in the name of the deceased assessee stating his PAN number. The issue before us is squarely covered by the decision of Savita Kapila (supra) in 426 ITR 502 wherein it has been held that there is no legal requirement that legal representative should report death of an assessee to the Income Tax Department. Therefore, the ord...