Q. Notice U/s 148

Question

Dear sir
A proprietor of a concern expired in April 2019 leaving behind his wife, son and daughter. Notice was issued on deceased assessee u/s 148A in March saying that ITR was not filed for AY 2020-21 and as per GST records there is a turnover in FY 2019-20 and thus income escaped assessment.
His wife responded and asked for some time for records collection. Finally notice u/s 148 issued on 29/30 Th March.
1) Is this notice valid.?
2) Is the department bound to issue such notices to all legal heirs before 31/3/2024.?

Answer 1

Though the notice is not valid, yet check that intimation was death was made while submission in response to notice u/s 148A