Held that \u00a0the Department had not been informed and the view expressed by the Income-tax Officer in his order passed under section 148A(d) of the Income-tax Act, 1961, that an attempt to suppress the details had been made by the legal heir was correct. The Income-tax Officer had accepted that the death of the deceased had been noted and that in future the legal heir would be treated as deemed to be an assessee in respect of the deceased assessee and the future notices would be issued in the name of the legal heir. The legal heir’s contention that since the notice issued and the orders had been passed were in the name of dead person, they were non est was not acceptable. Though the notice under section 142(1) had been issued in the name of the deceased assessee, the legal heir should respond to this notice in accordance with law. The Income-tax Officer was directed to ensure and correct his record to reflect the name of the deceased as c\/o. the legal heir, and could issue a fresh notice under section 148(1). Time up to date was excluded. All rights and contentions other than that the notice issued to a dead person were kept open.(AY.)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Death of assessee-Department not informed of death of assessee-Legal heir deemed to be assessee-Directed to respond to notice under section 142(1)-Assessing Officer directed to issue subsequent notices in name of legal heir.[S. 142(1), 148A(b), 148A(d), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60237","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fFz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60237"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60237\/revisions"}],"predecessor-version":[{"id":60238,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60237\/revisions\/60238"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}