10-mark question · Part C · Law of Taxation

The assessee had filed an incorrect wealth tax return for the A.Y . 2019-20, belatedly, and subsequently died before the wealth tax officer completed the assessment. The wealth tax officer took the value of the property as on the date of filing the return and imposed penalty on various counts. Since the assessee is no more at the time of completing the assessment, the wealth tax officer issued the order and the demand notice on the legal representatives of the deceased assessee. Defend the case as counsel for the legal representatives of the deceased assessee.

Appeared in

• Law of Taxation · September/May 2022 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