Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 113 - AT - Income TaxInterpretation of section 159(1) of the Act – Legal representatives - Held that:- Section 159(1) clearly shows that it is by a legal fiction created in the provision that the legal representative of a deceased person had been made liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased - only those proceedings for making assessment or levying any sum may be taken against the deceased, so that they may be continued after his death, which have been taken in his lifetime - In his lifetime such proceedings would necessarily be taken against and in the name of the deceased - if the deceased had died before any such proceedings could have been taken against him, the proceedings may be taken against the legal representative of the deceased under the provisions of Sub-clause (b) of Sub-section (2) of Section 159 - assessment under the Act can only be made against an individual assessee who must be a living person. Also in CIT v. Amarchand N. Shroff [1962 (10) TMI 51 - SUPREME COURT] it has been held that the individual has ordinarily to be a living person and there could be no assessment on a dead person – revenue could not bring any material to show that the assessment order was passed after issuing any notice to the legal representative of the deceased individual – Decided against Revenue.
|