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Income Tax Notice: If a family member dies and you receive an income tax notice in their name, do not ignore it. The Allahabad High Court has issued an important ruling on this matter.

Income tax notice sent to deceased person's house

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Income Tax Notice: Every piece of information related to income tax is extremely important for a taxpayer. But imagine, if someone in your family dies and even after that, you start receiving bank or income tax-related notices in that person's name, what will you do in such a situation? The Allahabad High Court has given an important decision on this matter. During the hearing of a case, the court said that if a person dies, an income tax reassessment notice cannot be issued in his name.

What is the whole matter?

In fact, the Income Tax Department sent a re-assessment notice to an individual in March 2025, even though the individual had already died in January 2024. It is being reported that this case was related to the purchase of a flat in Lucknow .

The Income Tax Department suspected that some money had been paid when the flat was purchased, but had not been accounted for. Later, when the department learned of the man's death, the tax proceedings were initiated in his wife's name. When the matter reached the Allahabad High Court, the court issued its verdict during the hearing.

What did the court say on this matter?

The High Court stated in this matter that issuing a notice for reassessment of income tax in the name of a deceased individual is legally invalid. The court stated that if tax proceedings are to be initiated after a person's death, the notice should be issued in the name of the legal heir. Furthermore, the court stated that if proceedings were initiated while the individual was alive, the proceedings could be continued in the name of the legal heir.

What should you do if you receive such a notice?

• If you receive an income tax notice from someone who has already died, do not ignore it.
• For this, first of all you should inform the department about the death certificate.
• If needed, you can seek necessary advice from a tax lawyer or a chartered accountant.
• This information is especially important for those people in whose family someone has recently died.
• Also, those who are handling tax related matters of a deceased person.