TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The High Court held that issuing a notice u/s 148 in the name of a deceased assessee is invalid and a prerequisite for acquiring jurisdiction. The legal heirs are not obligated to inform the Income Tax Department about the assessee's death. In case of salary income, the employer is responsible for TDS payments, and the assessee cannot be reassessed for the amount already deducted as TDS. Even if the employer fails to deposit the TDS, the demand cannot be raised against the assessee or legal representatives. Consequently, the impugned notices and orders u/ss 148 and 148A(b) and (d) were set aside, and the assessee's appeal was allowed.
TaxTMI 
