Notice U/s. 148 issued to legal representative of deceased assessee is legal & valid

Jasbir Kaur Johal Vs UOI (Punjab and Haryana High Court) Section 159 of the Act deals with legal representatives. The legal representative of the deceased is liable for filing the returns and payment of taxes. It is, however, restricted to the extent of inheritance to the estate of the deceased by the legal representatives. In the present case, notice under section 148 was issued to the petitioner as legal representative of her deceased husband Kulwinder Singh Johal and not as an assessee in her individual capacity for the assessment year 2008-09. It was not in controversy that Kulwinder Singh...