| Question And Answer | |
|---|---|
| Subject: | 148A notice on deceased person |
| Category: | Income-Tax |
| Querist: | L |
| Answered by: | Advocate Neelam Jadhav |
| Tags: | Notice in the name of dead person |
| Date: | April 27, 2023 |
- Sir my father sold land on 2016 and paid TDS, he was died on 2017, we got 148A notice now 2023, he was undergone cancer treatment during year 2017, 20 lakhs was spent for treatment remaining he closed all his debts, we dont have any documents regarding that. How can we handle this
It is settled law that notices issued under Section 148 of the Act against a dead person would be invalid. Please ,refer , Late Shobha Mehta (Through Legal Heir Sh. Kanhaya Lal Mehta) v. ACIT (2022) 218 DTR 262 (Raj)(HC), Himadri Kandarp Mehta. v. ITO (2022) 289 Taxman 514 (Guj)(HC) , Kanubhai Dhirubhai Patel v. ITO (2022) 444 ITR 405 (Guj)(HC) .
Legal representative should inform the Department about the death of the person , enclosing the copy of the death certificate and make an request to drop the proceedings .
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