Section 148 of Income Tax Act

notice to deceased assessee
Case BriefsTribunals/Commissions/Regulatory Bodies

In the present case, notice under Section 148 of Income Tax Act, 1861 is not served on legal heir of the assessee. The said notice is served on the assessee, even after the knowledge that the assessee is deceased.

Allahabad High Court
Case BriefsHigh Courts

“There is no dispute regarding explanation given under Section 148 regarding information that can be relied upon by the Assessing Officer to reopen assessment of escaped income.”