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2010 (3) TMI 768 - ITAT, INDORESearch and Seizure - The Id. Counsel for the assessee pointed out that search was carried out on 13.9.1990 and the deceased assessee died on 2.2.1990 i.e. prior to the date of search and the husband of the assessee also died on 18.3.2009 - held that: section 159(2) is subject to sub-section (1)(a) that any proceedings taken against the deceased before his death shall be deemed to have taken against the legal representatives and may be continued against the legal representatives from the stage at which it stood on the date of the death of the deceased. It can be said that no proceedings were taken against the assessee before his death as the search took place even after about 7 months of the death of the assessee, therefore, sub-section (2) of section 159 of the Act is not applicable to the present appeal. - since in the present case the proceedings were initiated after the death of the assessee, consequently, the AO was not justified in farming the assessments.
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