Tag: deceased assessee

Legal representative of deceased must be issued a show cause notice before making determination of GST liability of deceased – High Court In a recent judgment, Hon’ble Allahabad High Court has held that once GST provision deals with the liability of a legal representative on account of death …

Under GST provisions determination of tax can not take place against a deceased person. Section 93 only deals with liability to pay tax In a recent judgment, Allahabad High Court has held that under GST provisions determination of tax can not take place against a deceased person. The …

There is no provision in Income Tax Act for discounting the time spent during the pendency of proceedings against the deceased assessee while computing the limitation period for initiating the proceedings against his Legal Representatives. In a recent judgment, the Hon’ble Karnataka High Court has held that there …

High Court directs CBDT to issue instruction u/s 119 for recalling notice issued to a dead person In a recent judgment, Hon’ble Bombay High Court while quashing a notice u/s 148 issued in the name of a deceased person, has advised CBDT to issue an instruction under Section …

There is no statutory obligation upon legal heirs to intimate death of assessee to the Income Tax Department In a recent judgment, Hon’ble High Court Karnataka held that there is no statutory obligation upon legal heirs to intimate death of assessee to the Income Tax Department. ABCAUS Case …

Cash deposit in bank account cannot be shifted from a live person to a deceased assessee just because he was joint holder – ITAT In a recent judgment, the Hon’ble ITAT has quashed asssessment order on a deceased person holding that cash deposit in the bank account cannot …

Income tax demand will be enforced qua the assets, if any, left behind by the deceased assessee – ITAT In a recent judgment, ITAT has held that income tax demand will be enforced qua the assets, if any, left behind by the deceased assessee as section 159(2) contemplates …

Order passed on deceased person name without bringing legal heirs on record null and void. This was held by ITAT in a recent judgment. ABCAUS Case Law Citation: 947 2016 (06) ITAT Assessment Year: 2008-09 Date of Judgment: June 2016 Brief Facts of the Case: During the course …