Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 222 - MADRAS HIGH COURTReopening of assessment u/s 147 - show cause notice issued to the petitioner as the legal representatives of the deceased assessee - HELD THAT:- Section 159 (3) makes it clear that the legal representative shall for the purpose of be deemed to be an assessee and the subsequent communication of the department was received by the petitioner as the legal representative of the deceased assessee, namely, Jeyachandran. See SHRI M. HEMANATHAN [2016 (4) TMI 258 - MADRAS HIGH COURT] We allow this writ petition at the stage of admission by giving liberty to the respondent to issue appropriate notice to the petitioner under Section 148 as a legal representative of the deceased assessee, namely, Jeyachandran. The time spent in the impugned proceeding till the date of receipt of this order shall be excluded. Considering the fact that the time for completing the assessment would expire on 31.03.2022, the respondent is given liberty to issue a fresh notice to the petitioner within a period of two weeks from the date of receipt of copy of this order. The respondent shall thereafter proceed to pass appropriate orders on merits and in accordance with law within a period of 75 days. The entire exercise shall be completed by the respondent within a period of 90 days from the date of receipt of copy of this order.
|