Duty of intimating death of assessee to Income Tax department cannot be casted upon legal representative

Income Tax Appellent Tribunal (ITAT) recently confirmed that in the absence of a statutory provision the duty of intimating about the death of assessee cannot be cast upon the legal representative.

The Ld. Counsel appearing for the assessee, Shri Parimal Sinh B. Parmar, A.R. argued for quashing of the proceeding initiated and continued and finalized against the dead person.

The Tribunal bench consisting of Waseem Ahmed, Accountant Member, and Ms. Madhumita Roy, Judicial Member, where AO issued a notice to the assessee under Section 148 of the Act after his death, in such a case the notice could not have been validly served upon the assessee and the said notice being invalid is required to be quashed.