S.148A(b) Notice to Dead Person: Supreme Court sets aside HC Order shifting Onus onto Legal Representatives

The Supreme Court set aside a High Court order that had upheld a notice under Section 148A of the Income Tax Act issued to a deceased person. The Court ruled that the responsibility for responding to such notices rests with the legal representatives of the deceased. This case involved a situation where a tax notice was sent to a person who had passed away, and the authorities had not transferred the responsibility to the legal heirs. The ruling clarified that the legal representatives must assume the onus of handling tax matters related to the deceased’s estate, including addressing any notices issued under Section 148A. The decision aligns with the principle that legal successors must handle the tax affairs of deceased persons.