142(2) notice received after persons death. solution please?

[Asked by Guest]

Dear Experts,

My father received Income Tax notice 142(2) in 2014 to declare the information about transactions. Father expired in Feb 2015. We are receiving the notices.

How to deal with this situation ? How to close this case please ?

Professional advise will be highly appreciated.

Thanks,

Mayur

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is not maintainable. However I will see whether any case law is there for this purpose.

AI Summary

Notice under section 142(2) after a taxpayer's death may be not maintainable; seek case law and closure procedure.
A section 142(2) inquiry notice was served after the taxpayer's death, raising whether such posthumous notices are maintainable; the respondent advised that the notice appears not maintainable and recommended checking case law and following the proper procedural steps for closure by the estate or representatives.