{"id":18208,"date":"2021-05-15T13:39:01","date_gmt":"2021-05-15T08:09:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18208"},"modified":"2021-05-21T12:40:16","modified_gmt":"2021-05-21T07:10:16","slug":"department-has-issued-148-notice-dated-24-04-2021-for-reopening-of-ay-2013-2014-case-in-the-name-of-the-deceased-assessee","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/department-has-issued-148-notice-dated-24-04-2021-for-reopening-of-ay-2013-2014-case-in-the-name-of-the-deceased-assessee\/","title":{"rendered":"Whether  reassessment Notice u\/s 148 issued  in the name of dead person is valid ?"},"content":{"rendered":"<p>DEAR SIR<\/p>\n<p>ASSESSEE HAD FILED ITR FOR AY 2013-2014 ON TIME. 143(1)(a) ORDER IS PASSED. <\/p>\n<p>ASSESSEE EXPIRED DURING AY 2019-20 (INTIMATION NOT GIVEN TO DEPARTMENT)<\/p>\n<p>LATE ASSESSEE HAS ONLY DAUGHTER IS LEFT AS LEGAL HEIR AND DAUGHTER IN-LAW, AS DURING COVIDE HER SON ALSO EXPIRED.<\/p>\n<p>DEPARTMENT HAS ISSUED 148 NOTICE DATED 24.04.2021 FOR REOPENING OF AY 2013-2014 CASE IN THE NAME OF THE DECEASED ASSESSEE.<\/p>\n<p>FINANCE ACT HAS AMENDED SEC.148\/148A<\/p>\n<p>QUERY.<\/p>\n<p>IS THIS REOPENING NOTICE VALID AS IT IS BEYOND 6 YEARS.<\/p>\n<p>IF NOT HOW TO COMPLY THE NOTICE AS IT IS FACELESS.? CAN THE DAUGHTER IN LAW FURNISH THE RETURN IN RESPONSE TO NOTICE OF 148 THROUGH ASSESSEE LOGIN ID AS LEGAL HEIR.<\/p>\n<p>3. CAN THE DAUGHTER IN LAW BE TERMED AS LEGAL HEIR WHEN ASSESSEE\u2019S MARRIED DAUGHTER IS ALIVE? IF YES CAN SHE ASKED FOR REASON FOR REOPENING BEFORE FURNINSHING THE RETUEN OF INCOME.<\/p>\n<p>4. CAN WE ASKED THE DEPARTMENT TO TREAT THE ORIGINAL RETURN FILED AS THE RETURN FILED IN RESPONSE TO NOTICE U\/S.148.<\/p>\n<p>IF YOU REQUIRE ANY INFORMATION PL. FREE TO ASK ON 9987094048<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[173,72,136,71],"class_list":["post-18208","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-dead-person","qa_tag-deceased-assessee","qa_tag-reassessment","qa_tag-reopening-of-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18208"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18208"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18208"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18208"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}