Saturday, February 24, 2024

No Duty for Legal Heirs to Notify I-T Department of Death

Understanding Legal Heirs' Obligations in Tax Matters: Key Takeaways from ITAT Rajkot Decision

The Case:
  • Reference: Late Smt. Bhavnaben K. Punjani vs. PCIT, [2024] (Rajkot - Trib.)
  • Issue: Whether legal heirs are obligated to inform the Income Tax Department about an assessee's death.

Tribunal's Key Findings:

  1. No Statutory Requirement: Legal heirs are not legally required to notify the Income Tax Department of the assessee's death.
  2. Invalid Assessments: Any assessment made in the name of a deceased person without involving the legal heirs is invalid.


  • Legal heirs do not need to worry about informing the I-T Department about a death unless specifically asked.
  • Tax assessments need to be correctly addressed to avoid being invalidated.


This judgment provides clarity and relief for legal heirs dealing with tax matters after an assessee's death, ensuring that tax procedures respect legal standards and the rights of the heirs.