Income Tax

Income Tax Notice to a Deceased Person Is Void

ByTeam Editorial September 10, 2026September 10, 2026

The Bombay High Court has held that reassessment proceedings initiated by issuing the foundational notice to a person who had already died are void ab initio. Section 159 cannot cure such a jurisdictional defect merely by later substituting the legal heir, and participation by the legal representative does not confer jurisdiction where none existed.

The ruling is a significant safeguard for legal heirs dealing with Section 148/148A reassessment notices.

Read the full article: https://caalokkumar.com/my-writing/income-tax-notice-to-deceased-person/

#IncomeTax #Section148 #Section148A #Reassessment #DeceasedAssessee #LegalHeir #Section159 #IncomeTaxNotice #BombayHighCourt #TaxLitigation #TaxpayerRights

Income Tax Return easily from home, Know how it possible?
ByTeam Editorial October 28, 2020

You can file your returns sitting at home within minutes. The government has now reduced the last date of income tax return to 31 December 2020. These documents have to be kept close You will have to keep many documents such as PAN Card, Aadhaar Card, Form 16 (Form 16) or Form 16A to file your return…

Read More Income Tax Return easily from home, Know how it possible?
Answers to all your inquiries about the new income tax regime system
ByTeam Editorial February 3, 2023February 3, 2023

In Budget 2023, a new personal income tax regime system for individual taxpayers was unveiled. Taxpayers will be able to select between the current/old tax regime and the new tax regime starting in FY 2020–21. By choosing the previous tax system, the taxpayer can continue to take use of current tax benefits such house rent…

Read More Answers to all your inquiries about the new income tax regime system
MSMEs turnover threshold for Audit increased 5 times to Rs 5 Crore.
ByTeam Editorial February 4, 2020

In order to reduce the compliance burden on small retailers, traders, shop keepers who comprise the Medium, Small and Micro Enterprise (MSME) sector, the Union Budget proposed to raise by five times the turnover threshold for audit from the existing Rs. 1 crore to Rs. 5 crore. While presenting the Union Budget 2020-21 in Parliament today,…

Read More MSMEs turnover threshold for Audit increased 5 times to Rs 5 Crore.
Concessional Income Tax Rate for Individuals and HUF
ByTeam Editorial February 20, 2021

New Section 115BAC has been introduced in the art which has provided an option to the individual and HUF to opt for the new tax regime which has following key conditions;- This is an optional scheme i.e. assesse may or may not opt for the same. The scheme is for an individual or a Hindu…

Read More Concessional Income Tax Rate for Individuals and HUF
Clarification on doubts arising on account of new TCS provisions
ByTeam Editorial October 1, 2020

There are reports in certain sections of media wherein certain doubts have been raised regarding the applicability of the provisions relating to Tax Collection at Source (TCS) on certain goods introduced vide Finance Act, 2020. This press note is being issued to clarify those doubts about the applicability of these provisions. Finance Act, 2020 amended…

Read More Clarification on doubts arising on account of new TCS provisions
CBDT provides Utility to ascertain TDS Applicability Rates on Cash Withdrawals
ByTeam Editorial July 13, 2020

The Income Tax Department has facilitated a new functionality for Banks and Post offices through which they can ascertain the TDS applicability rates on cash withdrawal of above Rs.20 lakh in case of a non-filer of the income-tax return and that of above Rs. 1 Crore in case of a filer of the income-tax return….

Read More CBDT provides Utility to ascertain TDS Applicability Rates on Cash Withdrawals

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