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2018 (4) TMI 89 - HC - Income TaxAssessment order made in the name of deceased person - assessment against legal representative of the deceased - Held that:- Tribunal allowing cross-objection directed the assessing authority to redo denovo assessment, it is the apprehension of the appellant that by virtue of the order of the Tribunal, the authorities may proceed to substitute the name of the appellant while passing the orders, which would be contrary to the provisions of the Act. It is trite law that the Revenue cannot collect taxes against the provisions of law. The basis of tax demand is the assessment order. The assessment order which is passed in the name of a deceased person is wholly unjustifiable and is non-est in the eye of law. Section 159(1) and (2) of the Act provides about the liability of legal representatives in special cases. It is not in dispute that any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representative, in terms of Section 159(2)(b) of the Act. The legal representative of the deceased was for the purpose of the Act, deemed to be an assessee as per Section 15 9(3) of the Act. This being the position, the Tribunal is justified in setting aside the order of CIT (Appeal's) and of the Assessing Officer and remanding the matter to the Assessing Officer for denovo assessment order on the legal representative of the deceased.
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