Tax notice
3 months ago
Recieved show cause notice A.Y
2017-18 under sec.148 in the name of my father who has passed away on 23.12.2021. Death Certificate has been uploaded. Tax authorities came took legal heir certificate and details and again issued fresh showcause notice against my mother who is the legal heir.
A.Dear client,
A show cause notice against a deceased person is not legal as per Section 148 of the Income Tax act. Section 148 of the Income Tax Act, 1961 deals with the issuance of notice wherein any income is found to have escaped re-computation, r assessment or reassessment.
Any show cause notice against a deceased person is void ab initio which is null and unlawful from the beginning. Any show cause notice against a legal heir of the deceased is also void and unlawful. The Delhi High Court recently held that any SCN against a deceased person would not hold validity in law.
You may quash the proceedings of a show cause notice in an appropriate court of jurisdiction.
Thank you
A show cause notice against a deceased person is not legal as per Section 148 of the Income Tax act. Section 148 of the Income Tax Act, 1961 deals with the issuance of notice wherein any income is found to have escaped re-computation, r assessment or reassessment.
Any show cause notice against a deceased person is void ab initio which is null and unlawful from the beginning. Any show cause notice against a legal heir of the deceased is also void and unlawful. The Delhi High Court recently held that any SCN against a deceased person would not hold validity in law.
You may quash the proceedings of a show cause notice in an appropriate court of jurisdiction.
Thank you
Helpful
Helpful
Share
Read Related Answers
Income Tax threshold for tax free pension
Dear Client,
Income Tax related issues are well addressed by a Chartered Accountant or an Income Tax Practitioner who possesses expertise and in-depth knowledge on the subject, So, you are requested t...
What should I opt Old Regime vs New Regime
Dear sir
You have to consult service advocate or a person who is expert in such subject otherwise you may be mislead.
Exemption on interest education loan
Dear Client,
Under Section 80E of the Income Tax Act, 1961, if an individual has taken an education loan and is repaying the same, then the interest paid on that loan is allowed as a deduction from hi...
Tax query
Dear Client,
Based on the limited facts you have stated, Take an assumption regarding the calculation of income tax in a financial year of your transaction where the amount is X from which 98% of X...
Claiming Leave Travel Allowance while filing ITR
Dear Client,
Without availing LTA if you claim its exemption in the ITR, it may be considered evasion of income tax once your ITR attracts scrutiny by the Income Tax Department and you may face legal...
Read Blogs on Tax-Income Tax
Tax-Income Tax Lawyers
Find Lawyers by Location
