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Smt. Jasbir Kaur Johal Versus Union of India And Another

2015 (10) TMI 749 - PUNJAB & HARYANA HIGH COURT

Validity of re-assessment proceedings initiated against a dead person after his death - liability of the legal representative - Held that:- It is clear from the analysis of Section 159 of the Act as noticed 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 p .....

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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 of 2015 - Dated:- 19-8-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr. S.P. Chhabra, .....

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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 da .....

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ed 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. .....

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proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the 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 sha .....

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ions of sub-section (2) of section 161, section 162, and section 167, shall, 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 cl .....

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on the date of the death of the deceased. However, where any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative and all the provisions of the Act would apply. Sub-section (3) provides that the legal representative of the deceased shall be deemed to be an assessee for the purposes of this Act whereas sub-section (4) stipulates that every legal representative is personally liable for any tax payable by him in his capacity a .....

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nt 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 extent to which the estate of the deceased is capable of meeting the liability. 7. It is clear from the analysis of Section 159 of the Act 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 e .....

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8. In all fairness to learned counsel for the petitioner, we proceed to examine the case law relied upon by him. In C.V. Raghava Reddy's case (supra), the revenue had filed a petition under Section 256(2) of the Act for the assessment year 1968-69 against the assessee on 5th March, 1981 when the assessee had already died on 13.11.1980. An application was filed to bring on record his legal representative on 19.8.1981. The Court held that the petition had been filed against a dead person. Afte .....

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