10-mark question · Part C · Law of Taxation

The assessee has filed an incorrect wealth tax return, for the A.Y . 2009-10, belatedly after the valuation date, and subsequently died after the wealth tax officer completed the assessment. The wealth tax officer has taken the value of the property as on the date of filing the return and imposed penalty on various counts. Since the assessee died after passing of the orders, the wealth tax officer issued the demand notice on the legal representatives of the deceased assessee. Is there any ground to defend the case of the legal representatives of the deceased assessee? Advise.

Appeared in

• Law of Taxation · July/August 2012 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