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TMI Blog2015 (10) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... l died on 25.7.2014 as per death certificate dated 29.7.2014 (Annexure P-1). Respondent No.2 knowing that Shri Kulwinder Singh Johal has died, initiated assessment proceedings against him vide notice dated 23.3.2015 (Annexure P-2) issued under Section 148 of the Income Tax Act, 1961 (in short "the Act") for the assessment year 2008-09. Again a notice dated 11.5.2015 (Annexure P-3) under Section 142(1) of the Act was issued to the petitioner by respondent No.2. The petitioner filed reply dated 17.6.2015 (Annexure P-4) to the said notice. Again a letter dated 19.6.2015 (Annexure P-5) was sent to the petitioner for filing reply. In pursuance thereto, the petitioner filed reply dated 3.7.2015 (Annexure P-6). Thereafter, another letter dated 9.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage at which it stood on the date of the death of the deceased; (b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and (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. (4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative is personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged and he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with. Sub-section (5) makes the provisions of Sections 161(2), 162 and 167 of the Act applicable in relation to an assessment against a legal representative which are not in consistent with the provisions of this Section. Sub-section (6) restricts the liability of a legal representative, subject to the provisions of subsection (4) and sub-section (5), to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 159 of the Act was not the issue arising therein. Similarly, the question before the Allahabad High Court in Rameshwar Prasad's case (supra) was relating to levy of penalty under Section 18 (1)(a) of the Wealth Tax Act, 1957 (for brevity, WT Act") for late filing of the wealth tax return. It was held that the liability of penalty of legal representative after the death of the assessee when penalty proceedings under Section 18 of the WT Act were not commenced against a dead person during his life time, the same was not maintainable. This enunciation also does not help the petitioner as the said case was relating to Wealth Tax Act and imposition of penalty under Section 18(1)(a) thereunder. Again, it was not interpreting the scop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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