TMI Blog1988 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of the assessment proceedings, he died on March 7, 1977. In the assessment proceedings, his widow, Smt. Swaran Kanta, was impleaded and notice was issued to her as legal heir of the deceased. In her presence, assessment was finalised on March 10, 1978. In the assessment order which was passed, the fact of death of the original assessee and bringing on record the legal heir, issue of notice to her and taking proceedings in her presence were all noticed. However, in the heading of the order, which is generally prepared by the office people, against item No. 2, the name of the assessee was shown as Sain Dass Abbi, instead of mentioning Sain Dass Abbi, deceased through his legal heir, Smt. Swaran Kanta. Smt. Swaran Kanta, his legal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer were to make an order on the deceased, he would not have impleaded his legal heir and would not have given any hearing to her. The fact that Smt. Swaran Kanta was impleaded as legal heir and the hearing was given to her makes it clear that the Income-tax Officer did not intend to pass the order on the deceased but he wanted to make the assessment on the legal heir. Admittedly, Smt. Swaran Kanta is the legal representative of the deceased. The situation would have been different if the Income-tax Officer had not impleaded the legal heir and if he had not given any hearing to the legal heir. In that event, it could have been said that the order was passed on the deceased. Since the legal heir was impleaded and she was heard, it coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act, any 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 death of the deceased and for completing the proceedings by virtue of section 159(2)(c) of the Act, the provisions thereof are to be applied accordingly. Sub-section (3) of section 159 of the Act further provides that the legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee. Therefore, the deceased is an original assessee and the legal representative becomes the deemed assessee for the purposes of completion of the proceedings and for recovery of any tax fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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