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2023 (11) TMI 541 - HC - Income TaxReassessment proceedings against dead person - Liability of legal representative - HELD THAT:- it is admitted that the impugned order was passed in the name of a dead person since the proceedings were initiated subsequent to the death of the original assessee. In terms of the provisions of Section 159(2)(b) of the Income Tax Act, any proceedings of the deceased person, subsequent to death, can be initiated against his legal representative. Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead person and the assessment order was also passed in the name of a dead person, though his legal representative had participated in the proceedings. Department is supposed to have substituted the legal representative in the place of a dead person. However, they had not done the same and no order can be sustainable if it is passed in the name of a dead person - As decided in case of M.Hemanatha [2016 (4) TMI 258 - MADRAS HIGH COURT] held that no proceedings can be initiated against a dead person. Thus this Court is of the considered view that the impugned orders are not sustainable and the same are liable to be set aside.
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