daughter of the Assessee and that the Assessee had passed away on 21st
December, 2018. Admittedly, for the first time the death certificate
confirming ... notice was issued to a dead person out of ignorance of
assessee‟s death, which was not intimated to the Revenue.
19. He contended that
requirement imposing an obligation upon legal heirs
to intimate the death of the assessee.
........"
10. The above judgment was followed by this Court ... admitted by the Respondent the facts are
admitted. The death of the Assessee was duly communicated by his legal
heirs (the Petitioner herein
learned counsel for the respondent submits that the factum
of death of the Assessee was never communicated to the respondent
by the legal heirs, though ... REQUIREMENT
IMPOSING AN OBLIGATION UPON LEGAL
HEIRS TO INTIMATE THE DEATH OF THE
ASSESSEE.
32. This Court is of the view that in the
absence
respondents
does not deny the factum of the death of the assessee- Late Shri Gupta, he
raises a preliminary objection on the maintainability ... REQUIREMENT
IMPOSING AN OBLIGATION UPON LEGAL
HEIRS TO INTIMATE THE DEATH OF THE
ASSESSEE.
32. This Court is of the view that in the absence
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal
representatives of the deceased-assessee to immediately
intimate the death of the assessee or take steps to cancel the
permanent account number registration
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal
representatives of the deceased-assessee to immediately
intimate the death of the assessee or take steps to cancel the
permanent account number registration
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal
representatives of the deceased-assessee to immediately
intimate the death of the assessee or take steps to cancel the
permanent account number registration
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal
representatives of the deceased-assessee to immediately
intimate the death of the assessee or take steps to cancel the
permanent account number registration
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal
representatives of the deceased-assessee to immediately
intimate the death of the assessee or take steps to cancel the
permanent account number registration
duty upon the legal
representatives to intimate the factum of death of an assessee
to the Income-tax Department. After all, there may be cases ... legal
representatives of the deceased-assessee to immediately
intimate the death of the assessee or take steps to cancel the
permanent account number registration
