TMI Blog2015 (10) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2008-09. It was not in controversy that Kulwinder Singh Johal had died on 25.7.2014. Thus, the notice issued to the petitioner as legal representative of her deceased husband, Kulwinder Singh Johal is legal and valid. None of the pronouncements relied upon by learned counsel for the petitioner comes to his rescue. Herein, the income of the deceased Kulwinder Singh Johal which has escaped assessment is sought to be brought to tax by issuance of a notice under Section 148 of the Act to his legal representative in accordance with the provisions of Section 159 of the Act. No justification to interfere with the impugned notice and the assessment proceedings. Petition dismissed. - Decided against assessee. - CWP No. 17089 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s his submission that no such notice under Section 148 of the Act could be issued to the petitioner as legal representative of her deceased husband, Kulwinder Singh Johal, relied upon the judgments of Andhra Pradesh High Court in Commissioner of Income Tax v. C.V. Raghava Reddy (1984) 148 ITR 385 and Allahabad High Court in Rameshwar Prasad v. Commissioner of Wealth Tax (1980) 124 ITR 77. 4. After hearing learned counsel for the petitioner, we do not find any merit in the submission. 5. Section 159 of the Act deals with legal representatives. It would be expedient to reproduce Section 159 of the Act which reads thus:- 159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative. (6) The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) and sub-section (5), be limited to the extent to which the estate is capable of meeting the liability. 6. Sub-section (1) of Section 159 of the Act clarifies that the liability of the legal representative is in the like manner and to the same extent as of the deceased. Sub-section (2) lays down that the proceedings for making an assessment, reassessment or recomputation under Section 147 of the Act in the hands of the legal representative in accordance with the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as noticed above that the legal representative of the deceased is liable for filing the returns and payment of taxes. It is, however, restricted to the extent of inheritance to the estate of the deceased by the legal representatives. In the present case, notice under Section 148 of the Act was issued to the petitioner as legal representative of her deceased husband Kulwinder Singh Johal and not as an assessee in her individual capacity for the assessment year 2008-09. It was not in controversy that Kulwinder Singh Johal had died on 25.7.2014. Thus, the notice issued to the petitioner as legal representative of her deceased husband, Kulwinder Singh Johal is legal and valid. 8. In all fairness to learned counsel for the petitioner, we pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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