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2019 (8) TMI 358 - MADHYA PRADESH HIGH COURTReopening of assessment - Notice to Legal representatives of the deceased - whether notice u/s 148 (2) was barred by time ? - HELD THAT:- In the case at hand, evidently, the assessee died on 15.08.2013, as the assessment year is 2010-11, six years elapsed at the end of said assessment year i.e. on 31.03.2017. Though it is contended on behalf of the petitioner that the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the period of limitation; however, the record reveals that the notice u/s 148(2) was first issued on 30.03.2017, which as per Section 149(1)(b) was within limitation. Thus, the contention that the notice u/s 148 (2) was barred by time is negatived. Chapter XV of the 1961 Act lays down provision regarding liability in special cases. Section 159 where under provides for that where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to if he had not died, in the like manner and the same manner and to the extent as the deceased. And the legal representative of the deceased shall, for the purpose of the 1961 Act, be deemed to be assessee. In the present case, the Assessing Officer, after subjecting the petitioner, legal representative of late Ram Singh, to the notice u/s 142(1), found the undisclosed income of ₹ 33,20,000/- which led him to pass the Assessment Order on 27.12.2017 which has been affirmed in the revision u/s 264. These orders when tested on the anvil of the above analysis cannot be faulted with.
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