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Particulars Checkpoints Comments of the Author
Notice under Whether the notice under The notice under s. 148A(b) needs to be issued
s. 148A clause (b) of s. 148A has only by an assessing officer, having jurisdiction
been issued by the AO over the case of the assessee.
having a valid jurisdiction?
Whether the notice is issued A notice under s. 148 cannot be issued in
in the name of a dead respect of a person who has passed away.
person or a non-existing It can also not be issued in the name of a
entity? company which has either got liquidated or
amalgamated with some other company.
So, if the Legal Heir of the deceased person
has already intimated the Department regarding
the demise of the person in whose name the
notice under s. 148A(b) has been issued, then,
the legal heir may bring this fact to the knowledge
of the AO who has issued the notice under s.
148A(b) in the name of the deceased person.
As a practical alternative, if the fact regarding
the demise of the noticee is already in the
specific knowledge of the AO, then, instead of
re-intimating, the Legal Heirs can sit silent and
allow the Department to frame the assessment
in the name of a dead person with the result that
eventually, such assessment would get struck-off.
Similar would be the situation in the case of
liquidated or amalgamated companies.
Whether the notice has The recipient of the notice should carefully
been issued in the correct go through the status of the person mentioned
status and with the correct on the notice and should also, ensure that
PAN? correct PAN is stated. In case of any anomaly,
the suitable action should be taken.
Whether any enquiry under In the opinion of the author, as per clause (a) of
clause (a) of section 148A section 148A, the assessing officer before issuing
has been conducted by any notice under s. 148A(b), is required to
the AO? conduct an enquiry from third parties,
external agencies etc. A plain reading of the
clause does not leave it upon the absolute
discretion of an Assessing Officer whether or
not to conduct an enquiry even if in the given
facts and circumstances of the case, it is so
warranted.
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