TMI Blog2022 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 148 as a legal representative of the deceased assessee, namely, Jeyachandran. The time spent in the impugned proceeding till the date of receipt of this order shall be excluded. Considering the fact that the time for completing the assessment would expire on 31.03.2022, the respondent is given liberty to issue a fresh notice to the petitioner within a period of two weeks from the date of receipt of copy of this order. The respondent shall thereafter proceed to pass appropriate orders on merits and in accordance with law within a period of 75 days. The entire exercise shall be completed by the respondent within a period of 90 days from the date of receipt of copy of this order. - W.P(MD).No.5226 of 2022 And W.M.P(MD).Nos.4250 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 was in the name of deceased assessee, namely, Jeyachandran, all subsequent communication was addressed to the petitioner as the legal representative of his deceased father. 3. The learned counsel for the respondent submits that the language of Section 159 (2) (b) also makes it clear that for the purpose of making an assessment including the assessment or re-assessment or recomputation under Section 147 and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of the Sub Section 1, any proceedings which are taken against a deceased, assessee who is survived by legal representative, proceedings may be taken against the legal representatives. It is therefore submitted that the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 value of the asset so charged, disposed of, or parted with. (5) The provisions of Sub-Section (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceased assessee had survived. Therefore, it is only those circumstances that can be said to be taken care of under Clause (b). 21. In any case, in the case on hand, the Department was made aware of the fact that the assessee was dead. The Income Tax Officer's letter dated 23.9.2013 informing his superior that the notice under Section 263 returned with the endorsement of the Postal Department to the effect that the addressee was dead, clinches the fact. Despite being put on notice that the noticee was dead, the Department chose to pursue the very same notice. In such circumstances, Clause (b) of Sub-Section (2) of Section 159 cannot be taken advantage of by the Department. 22. Sub-Section (3) of Section 159 contains a deeming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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