TMI Blog2021 (9) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessment is that notice under Section 148 of the Act should be issued to a correct person and not to a dead person. This Court further held that Section 159 of the Act applies to a situation where the proceedings are initiated/pending against the assessee when he is alive. Section 159(3) of the Act can come to the aid of the respondent only if the notice is issued in the name of the legal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner challenging the notice dated 30.03.2019 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act ) in the name of Sh. Maharaj Singh, deceased husband of the petitioner. 2. The petitioner asserts that Late Sh.Maharaj Singh expired on 26.07.2014 and therefore, the impugned notice, having been issued in the name of a dead person, is invalid. 3. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 159 of the Act to submit that for the purposes of the Act, a legal representative of the deceased assessee is deemed to be an assessee and therefore, the notice is valid and can be proceeded against the legal heirs of Late Sh.Maharaj Singh. 7. We find no merit in the submission made by the learned counsel for the respondent. 8. In Savita Kapila (supra), this Court has held that the sine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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