| Question And Answer | |
|---|---|
| Subject: | Notice u/s 148A issued on deceased person |
| Category: | Income-Tax |
| Querist: | kaushal surti |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | dead person, legal heirs, Reassessment notice |
| Date: | April 3, 2022 |
the assessee has been served with notice u/s 148A to explain transaction of immovable property sale for AY 2018-19. my queries are
- whether his legal representative can objection to issue of notice u/s 148A similar to section 148 ?
- whether reply should be given on facts along with objection to issue of notice u/s 148A and ask not to issue notice u/s 148 ?
- How reply should be given – online reply by his legal representative by adding himself as legal representative of his father or manual letter to jurisdictional AO?
- By all means, department will issue notice u/s 148 on legal representative as they have now information of deceased person, after reply of notice u/s 148A is given. is any way out?
The legal heir is under an obligation to intimate the death of the assessee to the jurisdictional Assessing Officer. The same can be done manually or through the portal.
Since a Notice under section 148A of the Income-tax Act (Act) is issued in the name of the deceased assessee. The legal heir should object to the same. The legal heir may, without prejudice, also object to the Notice on merits.
Pursuant thereto, the Ld. Assessing Officer is under an obligation to issue a fresh Notice in the name of the Legal Heir. If the same is not done. The Reassessment will be invalid.
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The matter relates to AY 2018-19 and the subject mater of escaped income is below R.50 lacs then the AO cannot issue notice as three years have since elapsed. If however the income escaping assessment is more than 50 lacs then the AO may issue notice to the legal heir.