TMI Blog2014 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer for making assessment afresh after bringing legal representatives of the assessee on record. 4. We have heard the Departmental Representative and perused the orders of lower authorities and material available on record. We find that in the instant case, the assessment order was passed on late Shri Akhter Nooruddinahmed Saiyed u/s. 143(3) of the Act on 21.11.2011, and thereafter, the CIT(A) passed the appellate order on 27.12.2012. According to the death certificate of Shri Akhter Nooruddinahmed Saiyed filed before us by the Departmental Representative, the assessee had expired on 29.12.2009 which was much before the date of passing of the assessment order. 5. It may be recalled that in the case of Ellis C. Reid v. CIT 5 ITC 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (c) All the provisions of this Act shall apply accordingly. (3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee. A study of Sub-section (1) of Section 159 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. The legal representative of the deceased, as has been laid down in Sub-section (3) of Section 159 are, by such legal fiction, deemed to be the assessees. Sub-section (2) of Section 159 lays down the conditions of applicability of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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. It is clearly inferred that assessment under the Act can only be made against an individual assessee who must be a living person. 6. In the case of CIT v. Amarchand N. Shroff [1963] 48 ITR 59 the Supreme Court held that the individual has ordinarily to be a living person and there could be no assessment on a dead person. With regard to the legal fiction, as has been created Under Section 159 of the Act, their Lordships of the Supreme Court referring to their earlier decision in the case of Bengal Immunity Co. Ltd. v. State of Bihar (sic.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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