Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The High Court held that there is no statutory obligation on legal representatives to immediately inform about the death of an assessee or cancel the PAN registration. If the Department becomes aware of an assessee's death after issuing a notice, there must be a mechanism to recall such notice as serving it on a deceased person would be futile. The legal heirs cannot respond unless served with a notice. The Court quashed the impugned notice for being issued to a deceased person.
The High Court held that there is no statutory obligation on legal representatives to immediately inform about the death of an assessee or cancel the PAN registration. If the Department becomes aware of an assessee's death after issuing a notice, there must be a mechanism to recall such notice as serving it on a deceased person would be futile. The legal heirs cannot respond unless served with a notice. The Court quashed the impugned notice for being issued to a deceased person.
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