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- Whether notice of tax demand served to a deceased person is valid ?
Whether notice of tax demand served to a deceased person is valid ?
TRT-2026-1414
Issue Favourable to Tax Payer ?:- yes
Held: A perusal of the above provision would reveal that the sameonly deals with the liability to pay tax, interest or penalty in a case where the business is continued after the death, by the legal representative or where the business is discontinued, however, the provision does not deal with the fact as to whether the determination at all can take place against a deceased person and the said provision cannot and .....
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