Legal heir isn’t statutory obliged to intimate death of assessee; HC quashes notice issued to assessee

INCOME TAX : In absence of a statutory provision, a duty cannot be cast upon legal representatives to intimate factum of death of assessee to department and, thus, where Assessing Officer issued a notice to assessee under section 148 after his death and, in such a case, it could not have been validly served upon assessee, said notice being invalid, was to be quashed

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195163/legal-heir-isn’t-statutory-obliged-to-intimate-death-of-assessee-hc-quashes-notice-issued-to-assessee.aspx