Tag Archives: dead person

Notice issued in name of dead person isn’t binding on legal representative : ITAT

By | May 10, 2019
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The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to… Read More »

Assessment of dead person cannot continue against legal representatives in the absence of machinery provisions

By | October 23, 2015
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assessment

Applicable Sections ;– Section 11A, read with sections 4, 11 and 33A of the Central Excise Act, 1944, sections 73 and 87 of the Finance Act, 1994 and sections 28 and 142 of the Customs Act, 1962 Issue : On death of sole proprietor, department issued notice alleging clandestine removal to sole proprietor’s wife/daughters .… Read More »