10-mark question · Part C · Law of Taxation

The assessee filed his wealth tax return for the A.Y . 2012-13 belatedly after the valuation date. Before the completion of the assessment the assessee died. While completing the assessment the wealth tax officer has taken the value of the property as on the date of filing the returns and levied excess tax and interest thereon, and passed the orders. Since the assessee died, the wealth tax officer issued the demand notice on the legal representative of the deceased assessee. Defend the legal representative of the deceased assessee as their counsel.

Appeared in

• Law of Taxation · August/September 2013 Mapped paper Download

Mapped topics

• Previous year, assessment year and the charging section — Unit I
• Salary and income from house property — Unit II
• Returns, assessment, reassessment and collection — Unit IV

Mapped case laws