LR of deceased not obliged to intimate death to Income tax deptt & get PAN cancelled

Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta Vs PCIT (Delhi High Court) Delhi High Court quashed reopening notice as well as reassessment order & all consequential proceedings initiated in the name of deceased & also held, interalia, that the LR of deceased are not obliged to intimate death to Income tax deptt & get PAN cancelled & that reassessment order can be challenged in such cases in writ petition. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. This petition has been filed by the petitioner challenging the Notice dated 22.03.2019 issued under Section 148...