Legal representative not liable to intimate death of assessee to Tax department

Late Shri Jayantilal Kalidas Shah L/h. Shri Japan N. Shah Vs ITO (ITAT Ahmedabad)

in the absence of a statutory provision the duty cannot be cast upon legal representative to intimate factum of death of assessee to department and thus, where AO issued a notice to the assessee under Section 148 of the Act after his death and in such a case it could not have been validly served upon the assessee the said notice being invalid is requir

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