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 required to be quashed. ITAT find that the factum of death of the assessee on 20.06.2011 was already in the knowledge of the Ld. AO which is evident from Page 4 Paragraph...